2017 (8) TMI 880

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..... that: - The provision of appeal clearly contemplates an opportunity of hearing as also the principles of natural justice are inbuilt. Therefore, there is no reason why the asessee have not been given any chance to add the grounds or write the grounds. The defect was no doubt curable. The authority concerned should have allowed the appellant to cure the defect - matter sent back to Tribunal for fre .....

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..... affirming the order of Commissioner (Appeals) rejecting the appeal as not in accordance with Rule 213 in absence of the Statement of fact and grounds of appeal without providing/any opportunity to cure the defect. 3. The appeal filed by the assessee under Rule 213 has been rejected on the ground that it was not in a proper form for reasons that the statement of facts as well as the grounds of .....

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..... en to the party concerned. 6. The provision of appeal clearly contemplates an opportunity of hearing as also the principles of natural justice are inbuilt. Therefore, there is no reason why the asessee have not been given any chance to add the grounds or write the grounds. The defect was no doubt curable. The authority concerned should have allowed the appellant to cure the defect. No such oppo .....

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