WESTERN DRILLING CONTRACTORS PVT. LTD.,NOIDA vs. ITO WARD3(5), NOIDA

This is an appeal filed by the assessee against the order of the ld CIT(A)-I, Noida dated 28.09.2018 for the Assessment Year 2015-16, wherein, the appeal of the assessee is dismissed filed against the order of the ld AO dated 19.12.2017 u/s 143(3) of the Act. As the ld CIT(A) held that the appeal of the assessee cannot be admitted without payment of necessary fees in terms of provision of section 249(1)(a) of the Act.

The assessee has raised the following grounds of appeal:- “1.0 That the Learned CIT(A) grossly erred on facts and in law in passing the impugned order without giving sufficient and a proper opportunity to the appellant to be heard. The impugned order is passed in violation of Principles of Natural Justice. 1.1 That the Learned CIT(A) grossly erred on facts and in law in not considering challan of appeal fee deposited vide challan no 00001 dated 12.01.2018 for Rs 1,000/-under Section 249(l)(a) and filed by appellant along with appeal memo and holding that appeal filed by appellant is not admissible / maintainable on account of non deposit of appeal fee. Page | 1