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2023 (8) TMI 1011 - ITAT INDOREValidity of Assessment passed by AO - Form 35 are not matching to each other - CIT(A) has dismissed the appeal that it is a deficient/defective appeal filed against show cause notice issued by the AO u/s 274 r.ws. 271(1)(b) - HELD THAT:- As the assessee has raised the grounds before the Ld. CIT(A) against the assessment order passed u/s 144 r.w.s 147 of the Act however, in the form 35 the assessee has mentioned section under which the order was passed by the ITO as 271(1)(b) of the Act. Thus, it is apparent that there is a mistake in form 35 if it is considered in light of the grounds of appeal raised by the assessee. In the statement of facts the assessee has clearly stated his grievance against the assessment order passed by the AO. Therefore we set aside the impugned order of the Ld. CIT(A) and remand the matter to the record of the Ld. CIT(A) to grant one more opportunity to the assessee to rectify the mistake in form 35 and then decide the appeal of the assessee on merits. Appeal of the assessee is allowed for statistical purposes.
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