आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI , , श्री जॉजज जॉजज के उपाध्यक्ष एवं श्री अमिताभ शुक्ला लेखा सदस्य के सिक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1136/Chny/2025 Assessment Years: 2017-18 Veeranan Srinivasan, Deputy Commissioner of Income No.602, West Second Cross Street, Tax, K.K.Nagar, Madurai, Non-Corporate Circle-1, Tamil Nadu-625 020. Madurai.

[PAN: AXVPS5465K]

(अपीलार्थी/Appellant) (

प्रत्यर्थी

/Respondent)

अपीलार्थी की ओर से/ Assessee by : Shri T.Vasudevan, Advocate प्रत्यर्थी की ओर से /Revenue by : Ms.R.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 06.08.2025 घोषणा की तारीख /Date of Pronouncement : 26.08.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee/Revenue against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2024-25 / 1073675845(1) dated 25.02.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center [NFAC], Delhi, for the assessment year 2017-18. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amend