2021 (2) TMI 1065

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..... KANT, AM: This appeal by the assessee is 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, ....

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....ppellant prays that therefore the order passed by the Honb'le. CIT (A) is liable 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 at....

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....reof and that actually mentioned by the assessee in the Form 35 for the purpose of serving the notices 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....

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.... under section 144 of the Act on 24/11/2017 after making addition for cash deposits of Rs. 10,72,360/-. 2.1 Aggrieved, 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 assess....