2023 (2) TMI 638

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....d against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 30.12.2021, pertaining to the assessment year 2011-12. The assessee has raised following grounds of appeal: "1. That having regard to the facts and circumstances of the case, National Faceless Appeal Centre has erred in law and on facts in confirming to passing an ex-part....

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....ranting the opportunity of cross examination of the entire material used against the assessee and without observing the principles of natural justice. 4. That in any case and in any view of the matter, action of National Faceless Appeal Centre in confirming Assessment Order under section 144 of income tax act by adding income of Rs. 8,582/-, on account of Interest Income , is bad in law and agai....

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....me Tax Act, 1961, hereinafter referred to as the "Act" was framed vide order dated 18.12.2018. Thereby the Assessing Officer made addition of Rs. 10,85,000/- being cash deposited in the bank account; salary income of Rs. 4,15,897/-; and interest earned on the deposit to Rs. 8,582/-. Thus, assessed income at Rs. 15,09,479/-. 3. Aggrieved against this, the assessee preferred appeal before the learn....