2021 (10) TMI 220

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....Infrastructure Development and related activities. Assessee electronically filed its return of income for A.Y. 2013-14 on 30.09.2013 declaring total loss of Rs. 30,36,773/-. The case was selected for scrutiny and thereafter assessment was framed u/s. 143(3) of the Act vide order dated 26.03.2016 and the total income was determined at Rs. 2,92,58,828/-. Aggrieved by the order of AO, assessee carried the matter before the CIT(A) who vide order dated 30.10.2017 in Appeal No. 53/2016/Ghaziabad/Aligarh dismissed the appeal of the assessee. Aggrieved by the order of CIT(A), assessee is now in appeal before us and has raised the following grounds of appeal: 1. "Because the Ld. CIT(A) has erred both in law and on facts in confirming the Assessmen....

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....143(3) of the I.T. Act, on 26.03.2016, in confirming the initiation of penalty u/s. 271(1)(c) of the I.T. Act." 4. Before us, at the outset, Learned AR submitted that assessee had filed online appeal before the CIT(A), Ghaziabad on 24.04.2016 and the assessee never received any intimation about the transfer of its appeal from CIT(A), Ghaziabad to CIT(A), Aligarh and assessee also never received any notice of hearing from CIT(A), Aligarh. He further submitted that the concerned director of the assessee who was looking after the taxation matters was also having medical issues and due to which he could not attend the affairs of the company and was not aware about the appeals pending before the CIT(A), Aligarh. He submitted that CIT(A) has pas....