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 Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No.

Ghanshyam Sunder Patel Legal heir of Kesar Patel (Deceased) The Income Tax Officer House No.865, Sector- Ward-4(1), Raipur (C.G.)

1. 2013-14

194/RPR/2026 3, Road No.4, Professor Colony, Raipur-492 001 (C.G.)

PAN : AVUPP7231K Ghanshyam Sunder Patel House No.865, Sector-

195/RPR/2026 3, Road No.4, The Income Tax Officer

2.

Professor Colony, Ward-4(1), Raipur (C.G.)

2013-14 Raipur-492 001 (C.G.)

PAN : AVUPP7231K Assessee by : Shri Ravi Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 28.04.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 28.04.2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 06.02.2026 & 10.02.2026 for the assessment year 2013-14 as per the grounds of appeal on r