2023 (5) TMI 67

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....DICIAL MEMBER: The captioned appeals have been preferred by the assessee against the separate orders dated 30.10.2021, 26.11.2021 of the National Faceless Appeal Centre [hereinafter referred to as the 'CIT(A)'] passed u/s 250 of the Income Tax Act (hereinafter referred to as the 'Act'). Since all the appeals pertain to the same assessee and identical issues are involved, hence, these have heard t....

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....cation order dated 07.02.2020 passed by the Assessing Officer u/s 154 of the Act, whereas, the assessee was supposed to file the appeal against the order dated 20.12.2019 passed by the Assessing Officer u/s 143(3) of the Act. The ld. Counsel in this respect has submitted that in fact no demand was raised by the Assessing Officer while computing the income of the assessee vide order dated 20.12.201....

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....her case before the CIT(A). It is directed that the ld. CIT(A) will give opportunity to the assessee to rectify the mistake in furnishing Form no.35 and thereby considering the appeal of the assessee if the same has been preferred against the assessment order dated 20.12.2019 and thereafter the ld. CIT(A) will give proper opportunity to the assessee to furnish the necessary documents and to presen....