आयकर अपील(cid:547)य अ(cid:876)धकरण, ‘सी’ Ûयायपीठ, चÛे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI (cid:302)ी जॉज (cid:91) जॉज (cid:91) के, उपाÚय¢ एवं सु(cid:302)ी प(cid:622)मावती एस, लेखा सदèय के सम¢

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1560 & 1561/CHNY/2026 िनधा(cid:6981)रण वष(cid:6981)/Assessment Year: 2015-16 Shri Selvaraj Sankar, The Income Tax Officer, Plot No.89, Kannadasan Street, Vs. Non-Corporate Ward 17(7), Maruthi Enclave, Chennai.

Vasanthapuram, Mangadu, Chennai – 600 122.

PAN: BBHPS 6010E (अपीलाथ(cid:7278)/Appellant) ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent) अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri K. Ramakrishnan, CA (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Ms. Anitha, Addl.CIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 13.05.2026 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 15.05.2026 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT:

These appeals filed by the assessee are directed against two orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27.01.2026/26.12.2025 passed under section