Assessing Officer made addition of a sum under section 56(2)(vii)(b) for undervaluation of property and a sum as unexplained deposits. Commissioner (Appeals) dismissed assessee’s appeal. On appeal the Tribunal held that   since Commissioner (Appeals) had dismissed appeal of assessee on facts and grounds of appeal of some other case and not on facts and grounds of assessee’s case, order of Commissioner (Appeals) is  liable to be set aside at threshold because it had not been passed as per mandate of section 250(6).   Matter is  remitted back to Commissioner (Appeals) for fresh adjudication. (AY. 2014-15)