Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.374/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 Chitra Ramanathan, Vs. The Income Tax Officer, 4/139,G2 Cozee Waves Apt., Non Corporate Ward 17(6), 7Th Street Swaminathan Nagar, Chennai. Kottivakkam, Chennai 600 041. [Pan:Aigpr5643A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj, Ca ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 22.11.2023 घोषणा की तारीख /Date Of Pronouncement : 29.11.2023 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 01.03.2023 Relevant To The Assessment Year 2018-19 Passed Under Section 270A Of The Income Tax Act, 1961 [“Act” In Short].

80C of the Act. On verification of ITR-1 filed by the assessee as well as Form 16A of Aitken Spence Hotel Management Pvt. Ltd., the Assessing Officer found that the assessee had received income of ₹.2,60,000/- from Aitken Spence Hotel Management Pvt. Ltd. and interest income of ₹.12,769/- from HDFC from which