https://www.taxtmi.com/caselaws?id=309715 The Appellate Tribunal ITAT Mumbai allowed the appeal of the assessee against the Commissioner of Income Tax (Appeals) order for the assessment year 2015-16. The Tribunal set aside the CIT(A)'s order, directing a fresh decision on merits, emphasizing the importance of justice through a liberal interpretation of procedural rules. The assessee was instructed to rectify the defects in Form No.35 and modify the grounds of appeal if necessary. The appeal was allowed for statistical purposes, highlighting the significance of upholding justice through a balanced approach to procedural rules. en-us Thu, 03 Jun 2021 00:00:00 +0530 Tue, 19 Sep 2023 08:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309715 The Appellate Tribunal ITAT Mumbai allowed the appeal of the assessee against the Commissioner of Income Tax (Appeals) order for the assessment year 2015-16. The Tribunal set aside the CIT(A)'s order, directing a fresh decision on merits, emphasizing the importance of justice through a liberal interpretation of procedural rules. The assessee was instructed to rectify the defects in Form No.35 and modify the grounds of appeal if necessary. The appeal was allowed for statistical purposes, highlighting the significance of upholding justice through a balanced approach to procedural rules. Case-Laws Income Tax Thu, 03 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309715