TaxTMI 
TaxTMI 
2025 (4) TMI 2024
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....nup Singh, Addl. CIT-DR ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER . Appellant-assessee is feeling aggrieved by order dated 27.01.2025 passed by Learned CIT(A), Delhi-42. Vide impugned order, Learned CIT(A) partly allowed the appeal filed by the assessee. The assessee was in appeal there, while challenging the assessment order dated 24.05.2023, relating to the assessment year 2015-16. ....
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....atement. 4. Even though the addition was restricted to the tune of Rs. 43,61,652/-, feeling aggrieved by the appellant is before this Appellate Tribunal. 5. Ld. AR for the appellant has submitted that in view of the claim put forth by the assessee before the Assessing Officer and also before Learned CIT(A) regarding source of investment made by her, instead of partly allowing the appeal, Lea....
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....lly renewals of the said previous fixed deposits and also that the FDRs were NRE FDs, in the course of arguments, we have enquired from Ld. DR for the department as to what weighed with Ld. CIT(A) only to partly allow the appeal, while restricting the addition of Rs. 43,61,652/-, instead of fully allowing the appeal. 7. In reply Ld. DR for the department has submitted that initially before the ....
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....to bring on record material if any, to suggest that the assessee had deposited another sum of Rs. 43,61,652/- but failed to explain its source. However, there is nothing in the impugned order to suggest that any material was produced before Learned CIT(A), in this regard. In the given situation, when the department failed to establish that the assessee had invested another sum of Rs. 43,61,6....