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.787/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2011-12 Smt.Deepti Shrivastav Ekta Nagar, Pachpedinaka, Raipur-492 001 (C.G.)

PAN: CICPS2834Q .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer, Ward-3(1), Raipur (C.G.) ……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri Sakshi Gopal Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 02.03.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 02.03.2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 12.09.2025 for the assessment year 2011-12 as per the grounds of appeal on record.

2. At the very outset, it is noted that the appeal is time barred by 17 days. That explaining the said delay, the Ld. Counsel for the assesse has submitted condonation petitio