2025 (9) TMI 848

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....he Respondent : Sh. Mohan Lal Josh, Sr. DR ORDER PER MANISHAGARWALAM: The present appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre ('Ld. CIT(A)/NFAC' for short), Noida dated 30.09.2024 for the Assessment Year 2021-22 arising out of the order of the Assessing Officer vide order dated 27.12.2022 pertaining to A.Y. ....

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....e CIT(A) partly allowed the appeal of the assessee and upheld the addition of Rs. 30.14,500/- made u/s 56(2)(x)(b) of the Act. 4. Aggrieved by the order of the CIT(A), the assessee is in appeal before us. 5. The ld. AR for the assessee has moved an application for adjournment but adjournment application is rejected. 6. Learned authorized representative for Department of assessee submitted....

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....onsidered, nor any verification was done form the stamp value authorities. Thus considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to consider the submissions of the assessee and make necessary verification of the claim of the assessee and decide the issue as in ac....