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    <description>The Tribunal partially allowed the appeal, emphasizing the importance of rectifying defects in the appeal memo, ensuring proper service of notice, granting opportunities for a hearing, and deciding the appeal on its merits in accordance with principles of natural justice. The matter was remanded back to the CIT(A) for the appellant to rectify the defects within 30 days and be provided with a hearing.</description>
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      <description>The Tribunal partially allowed the appeal, emphasizing the importance of rectifying defects in the appeal memo, ensuring proper service of notice, granting opportunities for a hearing, and deciding the appeal on its merits in accordance with principles of natural justice. The matter was remanded back to the CIT(A) for the appellant to rectify the defects within 30 days and be provided with a hearing.</description>
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