2025 (8) TMI 1417

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....Bansal, Sr. DR. ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal against the Order of the Ld. Addl./JCIT(A)-9, Mumbai dated 23.11.2023, relating to assessment year 2019-20 on the following grounds :- 1. BECAUSE, upon due consideration of facts and in law the 'CIT(A)' was highly unjustified in dismissing the appeal summarily without consideration of the evidences brough....

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....deration of the submission filed by the 'appellant', wherein it had been submitted along with documentary evidence that the amount stood paid before due date of filing of Return under section 139(1). 5. BECAUSE, the authorities below were unjustified in making and sustaining following additions ignoring the submission made and evidences on records: (a) Disallowance under section 43B (a) Rs. 52,....

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....cts of the case. 9. The appellant craves leave to add, alter or vary the grounds of appeal before or at the time of hearing. 2. The brief facts of the case are that the assessee has filed an appeal before the Ld. CIT(A) against the intimation received from CPC, Bengaluru u/s. 143(1) of the Act. Ld. CIT(A) noted that the appeal was filed against the intimation u/s. 143(1) dated 16.6.2020. He n....