TMI Blog2022 (11) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... to consider the issue and pass an order on the merits of this case after giving assessee the proper and requisite opportunity Assessee has also undertaken to cooperate with the CIT(A). Appeal stands allowed for statistical purposes. - ITA No. 398/DEL/2020 - - - Dated:- 9-11-2022 - SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER For the Assessee : Sh. Prateek Gupta, CA Sh. Satyajeet Goel, CA For the Revenue : Sh. Yogesh Kumar Nayyar, Sr. DR ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of the Ld. CIT(A), Ghaziabad, dated 10.10.2019 pertaining to Assessment Year 2015-16 2. Grounds of appeal read as under:- 1. The Grounds of appeal ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y basis, unlawful, unwarranted and is liable to be deleted. 04. That on the facts and in the circumstances of the case and in law, the impugned action of Id. AO of making additions aggregating to Rs. 14468220 under section 68 is absolutely arbitrary, unlawful, unwarranted, perverse, bad in law and against the settled tenets of law and rudimentary principles of contemporary jurisprudence, which is made in most mechanical manner without any adverse findings and ignoring the fact that the assessee has discharged its onus laid on it by law under section 68 and that the facts and circumstances of the case do not warrant to make any such impugned additions and the same are liable to be deleted. 05. That on the facts and in the circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see appealed before the Ld. CIT(A). 5. The Ld. CIT(A) dismissed the appeal just on the ground that in Form No.35, the section of assessment order mentioned is 144 instead of 143(3). In his opinion of Ld. CIT(A) this is an incurable defect. Ld. CIT(A) has not specified under which law, it is an incurable defect. On query in this regard, the Ld. DR has shown his inability to refer to any laws in this regard. 6. Be as it may in our considered opinion, when interest of substantial justice is pitted against technicalities, it is always justice that prevails. Accordingly, we remit this issue to the file of the Ld. CIT(A) to consider the issue and pass an order on the merits of this case after giving assessee the proper and requisite opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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