आयकर अपीलीय अिधकरण,‘बी’ (cid:7008)यायपीठ,च(cid:7382)े ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI (cid:7088)ी एबी टी वक(cid:7417), (cid:7008)याियक सद(cid:7021)य एवं (cid:7088)ी बालकृ(cid:7020)णन एस, लेखा सद(cid:7021)य के सम(cid:6979)

BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER &

SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आईटीए.नं. /ITANo.258/CHNY/2026 (A.Y.2018-19 A A 540 Thuduppathi Paccs Limited Income Tax Officer, A A 540 ThuduppathiPaccs, Perundurai, Ward-2(1), Erode Nallampatti B.O, Mettupalayam, Erode,638057 [PAN:AABAA8157C]

(अपीलाथ(cid:334)/Appellant) ((cid:366)(cid:529)थ(cid:334)/Respondent)

अपीलाथ(cid:334) की ओर से / Appellant by : Mr. S. Sridhar (cid:366)(cid:529)थ(cid:334) की ओर से/Respondent by : Mr. Shiva Srinivas, CIT सुनवाई की तारीख/Date of hearing : 18.03.2026 घोषणा की तारीख/Date of : 09.04.2026 Pronouncement आदेश/ORD ER PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER :

1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, New Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2025-26/1082927989(1) dated 24.11.2025 for the A.Y.2018-19 arising out of th