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2023 (5) TMI 67
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....y, Sr. DR ORDER PER SANJAY GARG, JUDICIAL 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 iss....
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....sessee has preferred the appeal against rectification 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 in....
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....if the assessee is given an opportunity to present 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 assess....