आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.623/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2017-18 Uttamchand Jain Prop. Santosh Auto Diesel, Subhash Chowk, Main Road, Dalli Rajhara, Balod (C.G.)-491 228 PAN: AHKPJ1062G ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri CH. Rajeswara Reddy, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 21.05.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 25.05.2026 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 22.08.2025 for the assessment year 2017-18 as per the grounds of appeal on record.

2. The Ld. Counsel for the assessee at the very outset even without going in to the merits of the matter submitted that he wants to make a prayer for admission of addit