आयकर अपीलीय अधिकरण "बी" न्यायपीठ पणु े में ।

IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1678/PUN/2024 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 धििाारण वर्ा / Assessment Year: 2014-15 आदेश/ORDER PER DR.MANISH BORAD, ACCOUNTANT MEMBER :

This appeal at the instance of the assessee is directed against the order of Ld. CIT(A) NFAC, Delhi dated 26.06.2024 framed u/s 250 of the Income Tax Act, 1961 for A.Y. 2014-15 which is arising out of order passed u/s 147 r.w.s 144 of the Act dated 21.12.2018.

2. Assessee has raised following grounds of appeal:-

(i) The Id CIT(A) erred in law and on facts in confirming addition of Rs 1,14.25,000/- u/s

69A as unex