आयकर अपीलीय अधिकरण , ‘ए ’ न्यायपीठ , चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री मनु कुमार धिरर , न्याययक सदस्य एवं श्री एस .

आर .

रघुनाथा , लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R.

RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.110 /Chny/2026 यनिाारण वर् ा / Assessment Year: 2015-16 Subramanian Prabhakaran Income Tax Officer No.169, Village High Road vs. Ward 15(1)

Shollinganallur Chennai.

Chennai – 600 119.

[PAN: BJUPP9837L]

(अपीलाथी /Appellant) (प्रत्यथी /Respondent)

अपीलाथी की ओर स/े Appellant by : Shri. Viswanathan, CA प्रत्यथी की ओर स / े

Respondent by : Shri. R.Raghupathy, Addl.CIT सुनवाई की तारीख /Date of Hearing : 18.03.2026 घोर्णा की तारीख /Date of Pronouncement : 04.05.2026 आदेश /O R D E R PER S. R. RAGHUNATHA, AM :

This appeal by the assessee is arising out of the order dated

08.08.2022, passed by the Learned Commissioner of Income Tax (Appeal), NFAC, Delhi (in short “ld.CIT(A)”) for the assessment year (A.Y) 2020-21 against the order of u/s.154 r.w.s 143(1) of the Income Tax Act, 1961 (hereinafter the ‘Act’) passed by the CPC, Bangaluru (AO), dated

29.10.2021.

2. Brief facts of the case emanating from the records a