2020 (11) TMI 730

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....t year 2005-06 and 2008-09. Since similar issue arises for consideration in both the appeals, we heard the same together and disposing off the same by this common order. 2. Shri B. Ramakrishnan, the Ld. Representative for the assessee submitted that the CIT(A) dismissed the appeal of the assessee for the assessment year 2005-06 on the ground that the date of service of the order appealed against was not mentioned in Form 35. Referring to the assessment order, the Ld.Representative submitted that the assessment order itself was passed on 31.12.2010 and the appeal was admittedly filed before the CIT(A) on 28.01.2011. Therefore, the appeal was filed within the period of limitation. Even if the column in Form 35 was not filled in respect ....

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....s case, for the assessment year 2005-06, admittedly the assessment order was passed on 31.12.2010 and the appeal was filed on 28.01.2011. Therefore the appeal is filed within the time. Even if Form 35 was not filed in, in respect of the date of receipt of assessment order, this Tribunal is of the considered opinion that defect memo ought to have been issued so that the assessee might have rectified the defect. The very object of mentioning the date of receipt of the assessment order is to compute the period of limitation. In this case, admittedly, the appeal is filed within the period of limitation. Therefore, there is no justification for dismissing the appeal on technicality on the ground that the date of receipt of the assessment o....