2025 (10) TMI 466

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....heila Parthasarthy, Addl.CIT ORDER PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1060039730(1) dated 23.01.2024 of the Learned Commissioner of Income Tax [herein after "CIT(A), National Faceless Appeal Center [NFAC], Delhi, for the assessment years 2017-18. Through the aforesaid appeal the assessee has challenged order u/s ....

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.... no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 The only issue raised by the assessee through its grounds of appeal are regarding an addition of Rs. 8,54,000/- made by the Ld. AO and which has been confirmed by the Ld.CIT(A). The Ld. Coun....

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....thdrawals or air ticketing services and hence they are all genuine. The Ld. DR would like to rely upon the order of the Ld.AO. From page 10 of the Ld.CIT(A)'s order, we have noted that of the total addition of Rs. 13,98,500/-, the Ld. CIT(A) confirmed addition only to the extent of Rs. 8,54,373/- and deleted the balance of Rs. 5,47,127/-. The amount confirmed of Rs. 4 lakhs claimed to have been wi....