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2023 (2) TMI 500 - ITAT SURATMaintainability of Appeal before CIT-A - Status of appellant AOP - AOP has used Individual PAN Number - Penalty u/s 271(1)(c)and 271(B) - CIT(A) held that Association of Person (AOP) was different entity than the case of the individual and it was wrong on the part of the said AOP to use the PAN of the individual in filling the appeals of the said AOP - HELD THAT:- CIT(A) noted that appeals have been filed by the AOP by using the PAN of the individual and as AOP is a separate entity assessed as such by the AO, therefore, ld. CIT(A) did not admit these three appeals for adjudication and dismissed these three appeals. We note that ld. CIT(A) did not adjudicate the issue on merits in accordance with the provisions of section 250(6) of the Act, rather dismissed the appeal of the assessee, stating that AOP has used Individual PAN Number. We note that defect in form no. 35 is a curable defect. The ld. CIT(A) should have asked the assessee to correct form no.35, and remove the defect. With these facts, we are of the view that appeal of the AOP is maintainable in law. We direct the Ld. CIT(A) to issue defect memo to the assessee to remove the defect in Form No.35 filed before the ld. CIT(A) and in turn assessee should remove the defect. Therefore, we set aside the order of ld. CIT(A) and remit this matter back to the file of ld. CIT(A) to adjudicate assessee’s (AOP) appeal on merit. For statistical purposes, these three appeals filed by the assessee are allowed.
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