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Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Sanjay Garg & Shri Girish Agrawal
order : July 10, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 26.04.2023 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).
At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the ld. CIT(A) has dismissed the appeal of the assessee stating that the same as not maintainable on the ground that in the appeal form 35, the assessee has mentioned the relevant section under which the Assessing Officer has passed the order as 143(3) of the Act, whereas, the appeal before the CIT(A) was passed against the order of the Assessing Officer u/s 271B of the Act.