2025 (3) TMI 1997

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....ORDER The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 2nd February, 2024 passed for Assessment Year 2017-18. 2. Brief facts of the case are that the assessee is an individual and filed his return of income declaring income of Rs. 4,22,000/-. The ld. Assessing Officer ....

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....aggrieved, the assessee preferred an appeal before the Tribunal and raised the following issues:- (1) For that on the facts of the case, the Ld. C1T(A) has passed on 02.02.2024 which is completely arbitrary, unjustified and illegal. (2) For that on the facts of the case, the Ld. C.I.T.(A) was wrong in not considering the merit of the case, therefore, the order passed by the Ld. C....

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....) For that on the facts of the case, the A.O. was wrong in applying section 115BBE which is completely arbitrary, unjustified and illegal. (6) For that the charging interest u/s. 234A at Rs. 10,992/-, u/s. 234B at Rs. 3,62,736/- and u/s. 234C at Rs. 888/- is completely arbitrary, unjustified and illegal. (7) For that the appellant reserves the right to adduce any further ground o....

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....ddition and the same was confirmed by the ld. CIT(Appeals). He, therefore, pleaded to uphold the order passed by the ld. Assessing Officer as confirmed by the ld. CIT(Appeals). 7. I have perused the relevant documents filed by the assessee by way of paper book. The only contention of the ld. Counsel for the assessee is that the assessee sold his cars to meet the marriage expenditure of his daug....