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2022 (11) TMI 1331 - AT - Income TaxCIT-A disposing-of the appeal Ex- Parte - CIT(A) dismissed the appeal just on the ground that in Form No.35, the section of assessment order mentioned is 144 instead of 143(3) - In his opinion of Ld. CIT(A) this is an incurable defect - HELD THAT:- CIT(A) has not specified under which law, it is an incurable defect. On query in this regard, DR has shown his inability to refer to any laws in this regard. Be as it may in our considered opinion, when interest of substantial justice is pitted against technicalities, it is always justice that prevails. Accordingly, we remit this issue to the file of the CIT(A) to consider the issue and pass an order on the merits of this case after giving assessee the proper and requisite opportunity Assessee has also undertaken to cooperate with the CIT(A). Appeal stands allowed for statistical purposes.
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