आदेश/ORDER

PER SIDDHARTHA NAUTIYAL, JM:

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 14/12/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2021-2022.

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

1. “(a) The Ld. CIT(Appeal)/The National Faceless Appeal Centre('NFAC') has erred in confirming addition of . 7,43,199 as deemed rent in respect of five flats situated at Mumbai as against the deemed rent considered Nil as per provisions of section 23(1)(c) of the Act by your Appellant.

(b) Your appellant prays that, on the facts and circumstances of the case, the Ld. A O may be directed to delete the addition made to the total income.

2. (a) The Ld. CIT (Appeal)/The National Faceless Appeal Centre('NFAC