S. 250 : Appeal – Commissioner (Appeals) – National Faceless Appeal Centre ( NFAC) -Ex-parte order – -Non -filing of grounds of appeal at the time of filing of Form No 35 – Dismissing the appeal without considering the submissions filed by the assessee – Order was set aside . [ S. 251 , Art , 226 ]
Prime ABGB (P.) Ltd v. NFAC (2023 147 taxmann.com 357/ 292 Taxman 149 (Bom)( HC)