2021 (6) TMI 1154

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....e is against the order of Commissioner of Income Tax (Appeals)-20, Mumbai [in short 'the CIT(A)] dated 23/10/2019 for the assessment year 2015-16. 2. Shri Rahul Sarda appearing on behalf of the assessee submitted that the CIT(A) in an ex-parte proceedings has dismissed the appeal of assessee on technical ground. The ld. Authorized Representative of the assessee submitted that while filing Form No....

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.... Representative submitted that apart from the defect in mentioning wrong section under which the Order appealed is passed, the grounds of appeal raised in Form No.35 by the assessee are vague. The relief sought by the assessee against the assessment order is not emanating from the grounds. 4. Both sides heard, impugned order examined. The CIT(A) in an ex-parte proceedings has dismissed the appeal....