Bench: the CIT(A) where appeal was dismissed on wrong facts.4. Dissatisfied with the above order, assessee is in appeal before this Tribunal.
3. Aggrieved by the order of Ld. AO assessee went in appeal before the CIT(A) where appeal was dismissed on wrong facts. 4. Dissatisfied with the above order, assessee is in appeal before this Tribunal. 5. The Ld. AR submitted that the CIT(A) erred in facts and in law in sustaining the addition. It was contended that