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2021 (4) TMI 106

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....rder dated 08.11.2019 of CIT(A)-3 Ludhiana pertaining to 2018-19 assessment year on the following grounds: 1. That order passed u/s. 250(6) of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals)-3, Ludhiana is against law and facts on the file in as much as she was not justified to arbitrarily uphold the action of the Ld. Deputy Commissioner of Income Tax, Centralized Proces....

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.... was not solicited or its need was not provided or because it was not solicited or its need was not provided or because its need was appreciated. 2. At the time of hearing Ms. Vidisha Vinay appearing on behalf of the assessee submitted that relief on the grounds raised was maintainable in law. 3. Considering the fact that the order passed by the Appellate Authority ld. AR was an ex-parte order t....

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....late payment of ESI and EPF and Labour Welfare Expenses of Rs. 11,575/- were made. 7. The assessee filed an appeal before the First Appellate Authority. Notices as noted in para 5 were sent through Registered Post, however, the assessee remained unrepresented. Considering which the First Appellate Authority passed the following order: "5.9 I have carefully considered the fact that the case of t....