ORDER

PER K.M. ROY, A.M.

This appeal by the Revenue is against the impugned order dated 22/10/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015–16.

2. In its appeals, the Revenue for A.Y. 2015–16 and 2018–19, has raised following grounds:–

“Ground–1. Whether on the fact and in the circumstances of the case and in law, the Ld. CIT(A) had erred in setting aside the assessment order as per the provisions of section 251(1)(a) of the Income Tax Act, 1961 , when the assessee was responsive during the course of assessment proceedings.

2. Any other ground that may be raised during the course of appellate proceedings.”

3. For A.Y. 2015–16, we deem it expedient to reproduce below the impugned order passed by the learned CIT(A) under challenge:–

“4. As per the information available with the Income Tax Department, the appellant had made cash deposits amounting to Rs. 1,45,00,000/- in his bank account held with M/s Mangaldeep Multi State Urban Co-operative Society Ltd. during the Financial Year 2014-15. Based on this informa