SARIKA CHOUDHARY,PATNA vs. ACIT, CIRCLE-4, PATNA

Facts

The assessee's appeal was dismissed by the CIT(A) due to an inadvertent error in mentioning the Assessment Year (AY) as 2013-14 instead of 2011-12 in Form No. 35. The assessee also cited personal and family medical reasons, along with issues with their tax consultant, as reasons for the delay in filing the appeal.

Held

The Tribunal condoned the delay in filing the appeal, noting sufficient cause supported by medical documents. The Tribunal set aside the order of the CIT(A) and remitted the matter back for a decision on merits, emphasizing that the technical ground of the incorrect AY should not have led to a dismissal without considering the substance of the appeal.

Key Issues

Whether the appeal should be admitted despite a technical error in the Assessment Year mentioned in Form No. 35, and whether the CIT(A) erred in dismissing the appeal on this technicality without deciding the merits.