2025 (8) TMI 1417

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....or The Respondent : Shri Sahil Kumar 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 summari....

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....cannot be sustained having been passed in a summary manner without consideration 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....

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.... 8. BECAUSE, the assessment order to the extent making addition is bad in law and against the facts 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 A....

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....intainable and is liable to be dismissed. 3. Against the above order, assessee is in appeal before us. 4. Despite several notices nobody is appearing on behalf of the assessee from long time, hence, we are deciding the appeal of the assessee exparte qua assessee, after hearing the Ld. DR and perusing the records. 5. We find that Ld. CIT(A) is quite correct in holding that assessee should ....