Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. No.1110/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Veeramani Muthukumarasamy, Vs. The Income Tax Officer, 2-1, Pullanthai, S. Keeranthai, Ward 1, Ramnad. Kadaladi 623 120, Tamil Nadu. [Pan:Ardpm4941N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Viswanathan, Fca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.08.2023 घोषणा की तारीख /Date Of Pronouncement : 23.08.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 27.10.2022 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By One Day In Filing The Appeal Before The Tribunal, For Which, The Assessee Has Filed A Petition For Condonation Of The Delay In The Form Of An Affidavit, To Which; The Ld. Dr

80D of the Act, ₹.39,077/- and ₹.48,329/- as deduction under section 10 of the Act claiming refund of ₹.10,95,730/- out of the TDS of ₹.11,40,688/-. However, while concluding the assessment, the Assessing Officer has disallowed