ORDER

PER SUCHITRA KAMBLE, JUDICIAL MEMBER:

This appeal is filed by the Assessee against order dated 28.10.2021, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2014-15.

2. The assessee has raised the following grounds of appeal :-

“1. Learned CIT(A) has erred in law and on the facts of the case in confirming the action of learned AO in assuming the jurisdiction u/s.147 of the Act.

2. Learned CIT(A) has erred in law and on facts of the case in confirming the action of learned AO in making an addition of Rs.69,49,250/- u/s.56(2)(vii)(b) of the Act.

3. Learned CIT(A) has erred in law and on the facts of the case in confirming the action of AO in charging interest u/s.234A/B/C/D.

4. The Learned CIT(A) has erred in law and on the facts of the case in confirming the action of AO in initiating penalty u/s.271(1)(c) of the Act which is wholly unsustainable in law and on facts of the case.”

2.1 The assessee has also raised the following additional ground:

“The appellant craves leave to raise this additional ground of appeal before Your Honors. The appellant, throu