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2022 (10) TMI 563 - AT - Income TaxDisallowance of refund - wrong quoting of PAN - due to clerical error while filing ITR assessee incorrectly mentioned the earlier PAN instead of new PAN allotted - appellant filed rectification application and the same was rejected by the AO - Assessee stated that the benefit of TDS has not been availed by assessee - TDS certificate was in the earlier name of the assessee company i.e. M/s. MHVS Finlease Pvt. Ltd. - assessee prayed that assessee never received the notice that it is a defective return. HELD THAT:- Upon careful consideration, in our considered opinion, when interest of substantial justice is pitted against technicalities, it is the interest of substantial justice that prevails. Furthermore, the assessee’s plea that it has not received the defect notice has not been categorically rebutted. Moreover as fairly agreed by ld. DR for the Revenue that ld. CIT (A) has not answered the appeal on the issue of section 154 issue raised by the assessee before him. Hence, in the interest of justice, we remit this issue to the file of ld. CIT (A) to decide the issue afresh keeping in mind the observation herein above. Needless to add, assessee should be granted adequate opportunity of being heard.
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