RENU VIJAYKUMAR MALHOTRA,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7,, PUNE

This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals), Pune-5 proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter also called as ‘the Act’) dated 29.08.2018.

We have heard both the parties, perused the records. In this case the Ld.CIT(A) rejected the appeal of the assessee as defective appeal. The CIT(A) has mentioned that the assessee had not filed grounds of appeal along with the Form No.35. The Ld.CIT(A) gave opportunity to the assessee vide notice dated 27/08/2018 but assessee failed to attend on the said date. The Ld.CIT(A) dismissed the appeal as defective appeal.

In the interest of justice, the Ld.CIT(A) is directed to decide the appeal on merit after giving opportunity to the assessee. Assessee shall submit all the necessary documents at the earliest. Accordingly, the appeal is allowed for statistical purpose.