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 (Virtual Hearing)

(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.121/RPR/2026 (cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2018-19 Suryakiran Earthmovers Pvt. Ltd.

56, Nevjeevan Society, Pachpedi Naka, Raipur-492 001 (C.G.)

PAN: AAXCS6196B .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) ……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri Vinay V. Kawdia, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 06.03.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 06.03.2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 05.02.2026 for the assessment year 2018-19 as per the grounds of appeal on record.

2. In this case, it is an admitted fact that there is violation of Section 269ST of the Income Tax Act, 1961 (for shor