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Facts
The assessee's appeal was dismissed by the CIT(A) on the grounds that Form 35 and other necessary documents were not filed. The assessee provided a screenshot showing that the documents were indeed attached.
Held
The Tribunal held that the cause for treating the appeal as defective did not exist since the assessee had attached the requisite documents. Therefore, the appeal was restored to the CIT(A) for a decision on merits.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal as defective without verifying the attached documents.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI SANDEEP SINGH KARHAIL, HON’BLE
Assessee by : Shri Abdul Kadir Jawadwala, A/R Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/Date of Hearing : 15/05/2025 घोषणा की तारीख /Date of Pronouncement: 20/05/2025 आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the NFAC, Delhi [hereinafter ‘the ld. CIT(A)’] dated 29/01/2025 pertaining to AY 2016-17.
The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in disposing the appeal is defective on the basis that Form 35, grounds of appeal, statement of facts, condonation of delay etc. are not filed by the assessee.
At the very outset, the ld. Counsel for the assessee drew our attention to the screenshot of filing Form 35 along with screenshot of the documents attached. The screenshot of the documents attached is as under:-