O R D E R

PER SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER :

The present appeal of the assessee is arising from the order passed by the NFAC, Delhi dated 08/12/2023 in DIN No. ITBA/NFAC/S/

250/2023-24/1058596316(1) for the assessment year 2018-19.

2. The assessee is a partnership firm, earning income from ‘house property and other sources with regard to maintenance charges received from tenants and expenditure incurred for such maintenance. The assessee is assed to income tax with NFAC, Delhi. The assessee for the assessment year 2018-19 filed return of income on 5/7/2018, admitting total income of Rs.23,25,75,820/-, which included Rs.14,18,58,808/- under ‘’income from house property’’, Rs.6,30,38,931/- under‘’ income from capital gains’’ and Rs.2,76,78,077/- under ‘’income from other sources’’ including interest received on bank deposits. The notice u/s 143(2) & 142(1) of the Act were issued to the assessee calling for certain details. In response to the said notice, the assessee submitted all the required details and statements vide submissions vide dated 27/2/2020, 31/12/2020 and

17/2/2021.

2.’1 Further, the AO issued show notice cause notice on 23/4/2021 proposing to make an addition o