Not sure if this helps, but I tested this two ways using the latest build (9c6905a) on macOS 10.13.6.
I started with a blank Sigil epub with no images or stylesheets.
I used the "+" icon to import an html file from a folder on my desktop that was linked to an image and a stylesheet in the same desktop folder. The html file was successfully imported and the linked image and stylesheet were automatically imported in the same step.
I then imported an html file that had links to a non-existent image and non-existent stylesheet. In that case, the link in the html file was altered to: src="..//Users/oda/Desktop/ ..."
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