आयकर अपीलीय अिधकरण, ’सी’ (cid:1)यायपीठ, चे(cid:9)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी एस. आर. रघुनाथा, लेखा सद(cid:9) के सम(cid:27)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER ITA No.2892/Chny/2025 िनधा(cid:14)रणवष/(cid:14) Assessment Year: 2017-18 Krishnan Nagarajan, v. The ITO, 55/135 Gangai Street, Ward-1(2), Nedunchalai Nagar, Salem.

Salem-636 005.

[PAN: ADRPN 1950 A (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent)

अपीलाथ(cid:22) क(cid:26) ओर स / े Appellant by : Mr. T. S. Lakshmi Venkataraman, FCA (virtual)

(cid:23)(cid:24)यथ(cid:22) क(cid:26) ओर स े /Respondent by : Mrs. R. Anita, Addl.CIT सुनवाईक(cid:26)तारीख/Date of Hearing : 27.02.2026 घोषणाक(cid:26)तारीख /Date of Pronouncement : 08.04.2026 आदशे / O R D E R PER ABY T. VARKEY, JM:

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 22.09.2025 for the Assessment Year (hereinafter referred to as "AY”) 2017-18.

2. At the outset, the Ld.AR of the assessee has raised