2025 (9) TMI 1616

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....CIT ORDER PER SANJAY GARG, JUDICIAL MEMBER: The captioned appeal has been preferred by the assessee against the order dated 11.05.2023 of the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi [hereinafter referred to as ld. 'CIT (A)'] u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for Assessment Year (AY) 2014-15. 2. The appeal....

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....d that even the said joint development agreement was later on cancelled and no development work was carried out. However, this very fact, which goes to the root of the case has been totally ignored by the Ld. CIT(A). The Ld. Counsel, therefore, has submitted that the matter may be restored to the file of the Ld. CIT(A) with a direction to thoroughly go through the factual aspects of the case and t....