Case Law Details
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, merely because the petitioner has failed to submit the grounds of appeal as an attachment at the time of filing its memo of appeal in Form No. 35, could not be a basis for the appellate authority to pass the order ex-parte especially when the submissions sufficiently reflected the grounds on which the order of assessment was being challenged in the appeal proceedings.
HC set aside the order impugned dated 28th September 2022 and remand the matter to the appellate authority, for a fresh consideration.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
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