ORDER PER RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 06/06/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 147 r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”), dated 05/03/2024 for the Assessment Year (AY) 2018-19. The assessee has assailed the impugned order of the CIT(A) on the following grounds of appeal:

1. Ignoring relevant judicial precedents The CIT(A) erred in distinguishing binding precedents such as GDR Finance & Leasing (P) Ltd. (Delhi HC) and G4S Secure Solutions (India) 1 (P) Ltd. (Delhi HC), WHARE additions based on incorrect INSIGHT/NMS data were quashed. The present case is on all fours with these decisions as the alleged excess deposit was purely the result of erroneous data

2. Violation of principles of natural justice The orders of the AO and CIT(A) suffer from violation of principles of natural justice, as adequate opportunity was not provided to verify and correct the erroneous data despite specific explanations being furnished, and the submissions made