https://www.taxtmi.com/caselaws?id=781342 ITAT set aside orders dismissing appeals as non-maintainable for failure to file a Statement of Facts with Form 35, holding that an appellate authority must decide validly instituted appeals on merits and cannot reject them for mere procedural deficiencies when grounds are on record. The tribunal restored the matters to the file of the CIT(A) and directed fresh adjudication on merits in accordance with law after affording the assessee an opportunity of hearing. en-us Fri, 10 Oct 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781342 ITAT set aside orders dismissing appeals as non-maintainable for failure to file a Statement of Facts with Form 35, holding that an appellate authority must decide validly instituted appeals on merits and cannot reject them for mere procedural deficiencies when grounds are on record. The tribunal restored the matters to the file of the CIT(A) and directed fresh adjudication on merits in accordance with law after affording the assessee an opportunity of hearing. Case-Laws Income Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781342