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.256/RPR/2026 (cid:467)नधा(cid:91)रण वष (cid:91) /Assessment Year : 2011-12 Dhaniram Sahu Borsi Bhata, P.O. Mohan Nagar, Durg (C.G.)-491 001 PAN: ALOPS9367B .......अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer, Ward-1(1), Bhilai (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 : 16.04.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 16.04.2026 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 13.01.2026 for the assessment year 2011-12 as per the grounds of appeal on record.

2. At the time of hearing, none appeared for the assessee nor any adjournment petition has been filed. It is noted from Paras 5.3.2 & 5.3.3 of the Ld. CIT(Appeals)’s order that the addition has been susta