2024 (7) TMI 1373

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.... Dinesh, Advocate For the Respondent : Shri R. V. Aroon Prasad, Addl. CIT ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against different orders both dated 21.12.2023 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2013-14 towards quantum addition under ....

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....iating the cash withdrawals from bank with supporting evidence. On perusal of the appellate order, we note that the ld. CIT(A) confirmed the order of the Assessing Officer. 5. The ld. AR Shri I. Dinesh, Advocate submits that the Assessing Officer passed a cryptic order without verifying any of the evidences filed by the assessee vide his letter dated 09.03.2022 before the Assessing Officer, in ....

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....rom the assessment order as well as impugned order that against the notice issued by the Assessing Officer vide letter dated 09.03.2022, the assessee furnished the details of cash deposits in various bank accounts, recovery from debtors, cash book, etc. and no further notice has been issued by the Assessing Officer seeking further details. Since the ld. AR prayed to afford an opportunity to furnis....

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.... B, 234C of the Act and rectified the mistake. Accordingly, fresh demand notice was issued on the assessee. On perusal of the appellate order, we note that the ld. CIT(A) confirmed the rectification order passed under section 154 of the Act against which, the assessee preferred an appeal before the Tribunal. 9. Since we have set aside the order of the ld. CIT(A) against confirmation of quantum ....