, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.651/Ind/2025 Assessment Year:2018-19 Sunshine Hatcheries Pvt. DCIT/ACIT, 5(1)

Ltd., Bhopal

15-G, Bharat Nagar, /

बनाम Opp. Bhel, J.K. Road, Vs.

Bhopal (Assessee/Appellant) (Revenue/Respondent)

PAN: AAHCS9901Q Assessee by Ms. Nisha Lahoti, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 07.05.2026 Date of Pronouncement 14.05.2026 आदेश / O R D E R Per B.M. Biyani, A.M.:

Feeling aggrieved by the order of first-appeal dated 17.07.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld. CIT(A)”], which in turn arises out of the assessment-order dated 23.04.2021 passed by learned National e-Assessment Centre [“Ld. AO”] u/s 143(3) r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2018-19, the assessee has filed this appeal on following grounds:

“1. That on the facts and in the circumstances of the case and in law, the Id. CIT(A) erred and not justified and not adjudicating the claim of the assessee that the agriculture land sold during the year