2019 (4) TMI 1725

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....ER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, Noida, Dated 28th September, 2018, for the A.Y. 2015-2016. 2. The Ld. CIT(A) noted in the impugned order that assessee has filed the appeal online. However, only Form-35 is available on the website of the Department which has been downloaded by the Office. The impugned penalty order and copy....

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....Therefore, no proper opportunity of hearing of the appeal have been granted. He has further submitted that it is appeal against the quantum assessment order. However, the Ld. CIT(A) has wrongly mentioned in the impugned order that impugned penalty order is not available on the website of the department. He has referred to electronic appeal filed with Ld. CIT(A), in which, details of the challan ha....