Appellate authority cannot pass ex-parte order for mere non-submission of grounds

Prime ABGB Private Limited Vs National Faceless Appeal Centre Income Tax Department (Bombay High Court) In this case Counsel for the revenue, does not deny that the submissions were uploaded, however, it is stated that the same were not visible to the appellate authority. High court held that we fail to understand as to how it is possible that submissions once uploaded, were not visible to the appellate authority. It is certainly not the case of the revenue that the submissions were uploaded on a portal different from the one on which the appeal proceedings were being conducted. If that be so...