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2019 (9) TMI 369 - ITAT DELHIExparte order by CIT-A - AR submitted that the CIT(A) has not granted adequate and reasonable opportunity to remove the defects in the appeal memo - HELD THAT:- CIT(A) has dismissed the appeal of the assessee on the ground that the defect was not removed in the memorandum of appeal. From the records, it can be seen that the notice was also not properly served to the assessee at the address mentioned in Form-35. Therefore, in the interest of justice, it will be appropriate to remand back this matter to the file of the CIT(A) and the matter may be decided on merit. Needless to say that the assessee will remove the defect in appeal, i.e., rectify Form 35 before the CIT(A) within a period of 30 days from the receipt of this order. The assessee be given opportunity of hearing by following the principles of natural justice. Accordingly, the appeal of the assessee is partly allowed for statistical purposes.
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