2019 (4) TMI 1776

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....R. Chandrasekaran, Advocate For the Respondent : Shri K. Veerabhadra Reddy, ADC, Authorized Representative ORDER Ld. Advocate, Shri R. Chandrasekaran, appearing on behalf of the assessee and Ld. DR, Shri K, Veerabhadra Reddy, ADC, appearing on behalf of Revenue. Ld. Advocate submitted that the assessee is only aggrieved by the dismissal of appeal by the First Appellate Authority, in limin....

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....Similarly, Section 128 lays down procedures and appellate jurisdiction of the First Appellate Authority. The scope and ambit of these two sections are quite clear and distinct. Also, Section 129 do not anywhere authorize this forum to enter into the domain of the first appellate authority since the scope of appellate jurisdiction is limited and that to usurp or assume the jurisdiction of the first....