2021 (6) TMI 1154

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ee 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 N .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l 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 appea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appeal afresh on merits, in accordance with law. The assessee is directed to rectify the defect(s) in Form No.35. Liberty is granted to the assessee to furnish modified grounds of appeal, if so advised. 5. The impugned order is set-aside and the appeal of assessee is allowed for statistical purpose in the terms aforesaid. Order pronounced in the open Court on Thursday, the 03rd day of June, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X