ORDER

(A) This appeal vide I.T.A. No.415/LKW/2023 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 28.11.2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058283376(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) In this case, assessment order dated 19.03.2022 was passed by the Assessing Officer (“AO”, for short) proceedings u/s 147 of I.T. Act were initiated by issue of notice dated 30.03.2021; and whereby the assessee’s income was determined at Rs.4,40,89,200/-. The assessee’s appeal against the aforesaid assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 28.11.2023. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 28.11.2023 of the Ld. CIT(A). The grounds of appeal are as under: -

“1. Because on the facts and in the circumstances of the case the order of Ld. CIT(A) as also Assessment is bad in law and deserves to be quashed being illegal.

2. Because on the facts and in the circumstances of the case the order of Ld. CTT(A) is bad in law in making addition U/s 69 without considering the submission of the assessee hence liable to be