The sender takes the responsibility of detecting packet loss.Reciever does not have worry about packet loss. No out-of-order packets do not indicate packet loss.
"The SR receiver will acknowledge a correctly received packet whether or not it is in order. Out-of-order packets are buffered until any missing packets (that is,packets with lower sequence numbers) are received, at which point a batch of packets can be delivered in order to the upper layer. "
When the timer associated with the packet expires the sender simply resends the packet.So no need of NAKs.