2021 (2) TMI 1065

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....s directed against order dated 31/08/2018 passed by the Ld. CIT(Appeals)-I, Noida [in short the Ld. CIT(A)] for assessment year 2010-11 raising following grounds: 1) The Honb'le Commissioner of Income Tax (Appeals) has erred in upholding the reopening of the case u/s 148 by the Ld. Assessing Officer as the reassessment is bad in law. Therefore, the order passed by the Honb'le CIT (A) is liable t....

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....le to be set aside as it is against the principles of law and natural justice. 4) The Honb'le Commissioner of Income Tax (Appeals) has erred in stating in his order that only form 35 is available on the departmental website. Whereas the assessee has submitted all requisite documents as a part of miscellaneous attachment option available while filing the appeal on the departmental website. The sa....

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....ces are different. Therefore, the order is passed by the Honb'le CIT (A) in a very casual manner and is liable to be set aside. 7) The Commissioner of Income Tax (Appeals) has erred in not appreciating the fact the appeal fees of Rs. 1000/- was already paid before filing of appeal before the good-self and challan for the same was already submitted at the time of filing the appeal and has, yet st....

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....ved, the assessee filed appeal before the Ld. CIT(A), but notices issued by the learned CIT(A) to the assessee and sent by post were returned back with the remark that the assessee left the premises. The Ld. CIT(A) held it to be a valid service and dismissed the appeal of the assessee without any decision on merit. No evidence was also filed by the assessee for payment of the appeal fee. Aggrieved....