Assessee purchased two plots of land for a total consideration of Rs. 2.05 lakhs while its stamp duty value was Rs. 63.25 lakhs in the years 2008 & 2010 i.e. much prior to impugned year and that in said years assessee had entered into an agreement to sell and had paid entire amount of consideration to seller, but sale deed was registered in impugned year. Further, Assessee had also taken possession of said two pieces of land in those years itself. The AO made addition of the difference between stamp value and actual consideration to the total income of assessee u/s 56(2)(x) without assigning any reasons and without discussing the submissions made by the Assessee. The CIT(A) upheld the AO’s order. Since both authorities below had passed non-speaking orders and there was no reason at all in orders of authorities below for rejecting assessee’s explanation and invoking S. 56(2)(x), such orders were violative of principles of natural justice and therefore, impugned non-speaking order passed by the AO as well as the CIT(A) were to be set aside and consequent additions made in case of assessee were to be deleted (AY.  2020-21)