SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI
In the result, all the 05 appeals filed by the Assessee stand allowed
ITA 2643/DEL/2017[2010-11]Status: DisposedITAT Delhi02 Dec 2019AY 2010-11
Bench: Shri H.S. Sidhu & Shri R.K. Panda
For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274
…o advance the cause of justice and not to obstruct and give technical objections primacy and position to strike down orders, when no prejudice or harm is otherwise caused and suffered. In Uday Shankar Triyar versus Ram Kalewar Prasad Singh and Another, (2006) 1 SCC 75, it was observed:-“ "17. Non-compliance with any procedural requirement relating to a pleading, memorandum of appeal or application or petition for relief should not entail automatic dismissal or rejection, unless the relevant statute or rule so mandates. Procedural defects and irregularities which are curable should not be allowed to defeat substa…