2023 (8) TMI 1011

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....nst the order dated 30.12.2022 of Commissioner of Income Tax(Appeal), National Faceless Appeal Centre, Delhi for Assessment Year 2012-13. 2. None has appeared on behalf of the assessee and this appeal was called for hearing it transpires from the record that the notice issued to the assessee through speed post A.D. has been received back with the postal remark "the addressee is not available at t....

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....he law and, therefore, the assessment is bad in law and without jurisdiction hence the same be kindly cancelled. 3. That on the facts and in the circumstances of the case and in law, the learned lower authorities erred in their findings and treating the cash deposits into the savings bank account of the appellant Rs. 11,47,000.00 and transfer credit into the bank account of the assessee Rs. 5,37....

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....have heard the Ld. DR and carefully perused the impugned order of the Ld. CIT(A). The CIT(A) has dismissed the appeal of the assessee on technical reason that grounds of appeal and form 35 are not matching to each other. The CIT(A) has dismissed the appeal that it is a deficient/defective appeal filed against show cause notice issued by the AO u/s 274 r.ws. 271(1)(b) of the Act. The relevant part ....

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....ent to note that the assessee has raised the grounds before the Ld. CIT(A) against the assessment order passed u/s 144 r.w.s 147 of the Act however, in the form 35 the assessee has mentioned section under which the order was passed by the ITO as 271(1)(b) of the Act. Thus, it is apparent that there is a mistake in form 35 if it is considered in light of the grounds of appeal raised by the assessee....