आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ “एक-सदèय” मामला रायपरु म(cid:581)

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR (cid:302)ी पाथ (cid:91) सारथी चौधर(cid:547), Ûया(cid:467)यक सदèय के सम¢

BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.770/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2018-19 M/s. Sardar Fancy Stores Cinema Line, Rajnandgaon Chhattisgarh-491 441 PAN: AAKFS6762M .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer-1, Ranjandgaon (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 08.01.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 08.01.2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 11.04.2025 for the assessment year 2018-19 as per the grounds of appeal on record.

2. When the matter was called for hearing none appeared for the assessee nor any adjournment petition has been filed. The matter is heard after recording the submissions of the Ld. Sr. DR and on a