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.677/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2011-12 Nanda Singh Behind Civil Court, Ward No.8, Surajpur-492 229 (C.G.)

PAN: DBMPS5756K .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

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

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 04.12.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 04.12.2025 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 11.09.2025 for the assessment year 2011-12 as per the grounds of appeal on record.

2. In this case, the assessee has filed both legal grounds as well as grounds on merits. The Ld. Counsel for the assessee submitted that he would assail the legal ground first and