2024 (10) TMI 341

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....erred in not accepting the contention of the assessee that the ex-parte assessment order passed without service of proper notice to the assessee and in the name of a different entity is not a valid order. 2. On the facts and in the circumstances of the case and in law, Ld. CIT(A) erred in sustaining the addition of Rs. 25,00,000/- made by the Ld. AO on account of alleged bogus accommodation entries disregarding the facts of the case, patent deficiencies in the assessment order and explanations submitted by the appellant. 3. The Appellant craves leave to amend, alter, add or delete all or any of the above grounds of appeal." 2. The assessee is a Pvt. Ltd. Company. There was a search and seizure action u/s 132 of Income T....

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....eal memo in form 36 has not been verified in terms of Rule 47(1) of the Income Tax Rules, 1962 which reads as under: 41. (1) An appeal under sub-section (1) or sub-section (2) of section 253 to the Appellate Tribunal shall be made in Form No.36 85[, and where the appeal is made by the assessee, the form of appeal, the grounds of appeal and the form of Tenfication appended thereto shall be signed by the person specified in 86[sub-rule (3)] of rule 45]. 2) A memorandum of cross-objections under sub-section (4) of section 253 to the Appellate Tribunal shall be made in Form No. 36A 85[, and where the memorandum of cross-objection is made by the assessee, the form of memorandum of cross- objections, the grounds of cross-objecti....

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.... as per section 140 r.w. Rule 47(1) and Rule 45(3) of the Income Tax Rule 1962 and consequently the present appeal of the assesse is not valid appeal. Accordingly the appeal of the assessee is dismissed in limine being not a valid appeal. The assessee is at liberty to file a fresh valid appeal within a period of 30 days from this order. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on 09.05.2024. ============= Document 1 Faria No. 36 [Ser Rule 47(1)] Forms of appeal to the Appellate Tribunul In the Income Tax Appellate Tribunal, Induce - Appeal Ne GRAND CONSULTING SERVICES PRIVATE LIMITED, Indore Appellan's Personal Information Respondent''s Personal ....

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....al order is massed If appeal relates to any assessment;- a) Total income as computed by the b) Assessing Officer for the ussessment year referred to in item! Total amount of additions or disallowances made in the assessment Amount disputed in appeal Section 250 of the income Tax Act, 1961 11-Oct-2023 15-Oct-2023 CIT (Appeals), NFAC, Delhi State: Madhya Pradesh District: Indore Section 147/144 of the lee The Ant 11.1 Kb. 25,00,000 Rs. 25,00,000 Rs. 25,00.000 If appeal relates to any penalty:- a) Total amount of penalty imposed as per Rs. 0 under b) Amount of penalty disputed in appeal If appeal relates to any other rouller: Rs. 0 a) Amount disputed in appeal ....