| |
The Tax PublishersITA Nos. 2421 & 2422/Chny/2019
2020 TaxPub(DT) 4936 (Chen-Trib) : (2020) 083 ITR (Trib) 0462INCOME TAX ACT, 1961
Section 250(6)
Even if the column in Form 35 was not filled in, in respect of the date of receipt of assessment order, this Tribunal was of the considered opinion that defect memo ought to have been issued by CIT(A) so that the assessee might have rectified the defect and thus, there was no justification for dismissing the appeal on technicality on the ground that date of receipt of assessment order was not mentioned in Form 35, further, CIT(A) ought to have disposed of the appeal on merits after considering the grounds of appeal and, therefore, matter needed to be reconsidered by CIT(A).
|
Appeal [CIT(A)] - Defect in appeal - CIT(A) dismissed the appeal of the assessee on the ground that Form 35 was verified on 28-12-2011 and demand notice was served on the assessee on 3-1-2012 -
This appeal of assessee was directed against the respective order passed by CIT(A) for the assessment years 2005-06 and 2008-09. Assessee submitted that CIT(A) dismissed the appeal of the assessee for the assessment year 2005-06 on the ground that the date of service of the order appealed against was not mentioned in Form 35. Even if the column in Form 35 was not filled in, in respect of date of service of the order appealed against, CIT(A) ought to have issued a defect memo. Admittedly no defect memo was issued and he simply dismissed the appeal without considering anything on merit. Assessee submitted that CIT(A) had dismissed the appeal of the assessee on the ground that Form 35 was verified on 28-12-2011 and the demand notice was served on the assessee on 3-1-2012. Therefore, CIT(A) found that assessee could not have verified Form 35 on 28-12-2011, which is prior to the date of service of demand notice. Held: CIT(A) was expected to dispose of the appeal on merit rather than technicality. In this case, for the assessment year 2005-06, admittedly the assessment order was passed on 31-12-2010 and the appeal was filed on 28-1-2011. Therefore the appeal is filed within the time. Even if the column in Form 35 was not filled in, in respect of the date of receipt of assessment order, this Tribunal was of the considered opinion that defect memo ought to have been issued so that assessee might have rectified the defect. Admittedly, appeal is filed within the period of limitation. Thus, there is no justification for dismissing the appeal on technicality on the ground that the date of receipt of assessment order was not mentioned in Form 35. CIT(A) ought to have disposed of the appeal on merits after considering the grounds of appeal of appeal and other material on record and matter needs to be reconsidered by CIT(A).
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2005-06 & 2008-09
IN THE ITAT, CHENNAI BENCH
 SUBSCRIBE FOR FULL CONTENT
|