The petitioner had filed his memo of appeal in Form 35, however the grounds of appeal were not attached at the time of filing of Form 35 on account of some technical reasons. However the appellant has up loaded the submission in the portal. The CIT(A) passed the ex -parte order without considering the submissions. On writ allowing the petition the Court held that the Commissioner (Appeals) was not justified in deciding assessee’s appeal ex parte basis merely because assessee failed to submit grounds of appeal as an attachment at time of filing memo of appeal in Form No. 35 when submissions made by assessee sufficiently reflected grounds on which impugned assessment order was being challenged. The order was set aside and directed the CIT(A) to decide the matter within three months.