आयकर अपील(cid:10)य अ(cid:11)धकरण ’ए’ (cid:14)यायपीठ, च(cid:14)े नई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI (cid:22)ी मन ु कुमार (cid:11)ग(cid:26)र, (cid:14)या(cid:27)यक सद(cid:30)य एव ं (cid:22)ी एस. आर. रघुनाथा लेखासद(cid:30)य BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRIS.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No 1477/Chny/2025 (cid:13)नधा(cid:17)रण वष/(cid:17) Assessment Year: 2015-16 C.S. Srinivasan, v. The Joint Commissioner, 130, AIBEA Nagar, T.V. Koil, Income Tax, Circle-1 (1), Trichy-620005 Trichy-620001 [PAN: ASAPS 0018 C (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent/DR)

अपीलाथ(cid:22) कti ओर से/ Appellant by : Mr. A.S. Ramakrishnan, C.A.

(cid:23)(cid:24)यथ(cid:22) कti ओर से /Respondent/DR by : Mr. C. Sivakumar, Addl.CIT सुनवाई कti तार(cid:31)ख/Date of Hearing : 27.02.2026 घोषणा कti तार(cid:31)ख /Date of : 16.04.2026 Pronouncement आदेश / O R D E R PER MANU KUMAR GIRI, JM:

This appeal by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi dated 16.05.2025 confirming the penalty levied under section 271E of the Income-tax Act, 1961 for the Assessment Year 2015-16.

2. Facts of t