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.766/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2024-25 LS Metatech Private Limited

109, 1st Floor, Meghdoot Complex, Behind Vandana Bhawan, M. G. Road, Raipur (C.G.)-492 001 PAN: AADCL5735B .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer, Circle-1(1), Raipur (C.G.) ……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri Shubham B Mehta, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 19.12.2025 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 22.12.2025 आदेश/ ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 21.11.2025 for the assessment year 2024-25 as per the following grounds of appeal:

“Ground No. 1:

l. On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in confirming the addition of Rs. 41,