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2021 (6) TMI 1154 - ITAT MUMBAIEx-parte proceedings has dismissed the appeal by CIT(A) of assessee on technical ground i.e. wrong mention of section under which the Order appealed is passed - CIT(A) dismissed the appeal of assessee on the ground that there is no provision to rectify mistake in Form No.35 - HELD THAT:- The assessee has mentioned section 143(1) instead of section 143(3) of the Act. It is trite law that rules of procedure are meant as hand made of justice to facilitate attainment of justice in an orderly way. Rigid interpretation of rules would sometime result in injustice and travesty of its purpose, therefore, the rules have to be interpreted liberally for advancement of justice. Rejecting appeal by taking pedantic or hyper-technical view on technical defects would result in miscarriage of justice and multiplicity of litigation. Without expressing any opinion on merits of the issue involved in the appeal, we deem it appropriate to restore the appeal to the file of CIT(A) for deciding the appeal afresh on merits, in accordance with law. The assessee is directed to rectify the defect(s) in Form No.35. Liberty is granted to the assessee to furnish modified grounds of appeal, if so advised. The impugned order is set-aside and the appeal of assessee is allowed for statistical purpose.
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