IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER (Assessment Year-2018-19)

O R D E R

PER: BENCH

1. This is an appeal filed by the assessee Jharkhand State Food and Civil Supplies Corporation Limited against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10233190 dated 30/01/2025 for the A.Y. 2018-19.

2. None represented on behalf of the assessee and Shri Rajib Jain, ld. CIT-DR represented on behalf of the revenue.

3. It was submitted by the ld. CIT-Departmental Representative that this is a case

It was a submission that the assessee has not provided any evidence or

submission that there are quite a few PSUs who do not comply with any of the

statutory notices. It was a submission that on account of the non-cooperation

and non-submission of documents, the assessment has been done and the assessment order has also been upheld by the ld. CIT(A). It was a