आदेश/ORDER

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER

The above appeal has been filed by the assessee against order passed by the Ld.Commissioner of Income-Tax(Appeals),National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as “ld.CIT(A) dated 17.10.2023 under section 250(6) of the Income Tax Act, 1961 ("the Act" for short) pertaining to Assessment Years 2020- 2021.

2. Grounds raised by the assessee in the appeal read as under:

“1. In law and in facts and circumstances of the Appellant's case, the learned Commissioner of Income Tax(Appeals) has grossly erred in points of law and facts.

2. In law and in the facts and circumstances of the Appellant's case, the learned Commissioner of Income Tax (Appeals) has grossly erred in confirming addition of income from other sources of Rs.61,20,000 u/s 56(2)(x)(b) of IT Act.

3. In law and in the facts and circumstances of the Appellant's case, the learned Commissioner of Income Tax (Appeals) has grossly erred in confirming the demand of Rs 22,59,772.

4. In law and in the facts and circumstances of the Appellant's case, the learned Commissioner of Income Tax (Appeals) has grossly erred in not deciding ground regarding charging of the int