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TMI Blog2019 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... l, i.e., rectify Form 35 before the CIT(A) within a period of 30 days from the receipt of this order. The assessee be given opportunity of hearing by following the principles of natural justice. Accordingly, the appeal of the assessee is partly allowed for statistical purposes. - ITA No.5215/Del/2016 - - - Dated:- 21-8-2019 - MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER Appellant by Sh. Prem Sharma, AR Respondent by Ms. Nidhi Srivastava, CIT DR ORDER PER S. KAMBLE, J.M: This appeal by the assessee is directed against the order dated 08.09.2016 passed by the CIT(A)-37, New Delhi in relation to assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to the delay in receipt of notice and attending the proceedings for which the appeal ought not to have been dismissed. (d) The appellant had acted bona fide and the curable defect in the appeal memo has been cured by filing the revised appeal memo along with application for recall of exparte order dated 9.9.2016 filed before CIT(A) and in view of the same, it is prayed that this Hon'ble Tribunal may be pleased to set aside the impugned exparte order passed by the CIT(A) and direct the appeal to be decided by him correctly in accordance with law and on merits in respect of all the grounds raised by the appellant after granting effective opportunity of personal hearing to the appellant and, after getting the complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the order of the CIT(A). The Ld. DR further submitted that proper opportunity was granted by the CIT(A) to remove the defect, which was not availed by the assessee at the relevant time. 6. We have heard both the parties and perused all the relevant material available on record. The CIT(A) has dismissed the appeal of the assessee on the ground that the defect was not removed in the memorandum of appeal. From the records, it can be seen that the notice was also not properly served to the assessee at the address mentioned in Form-35. Therefore, in the interest of justice, it will be appropriate to remand back this matter to the file of the CIT(A) and the matter may be decided on merit. Needless to say that the assessee wil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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