, , ! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER . 7787 / / 2019 (%. 2015-16 ) ITA NO.7787/MUM/2019 (A.Y 2015-16) KEM LIGHT LABORATORIES PRIVATE LIMITED., A-1305,EXOTICA SAMARPAN, NEXT TO WESTERN EDGE NO.2, DATTAPADA ROAD, BORIVALI (EAST) MUMBAI 400 066 PAN-AAACP2371G ...... ' / APPELLANT % VS. THE ITO-12(3)(2), ROOM NO.147-A, 1 ST FLOOR, AAYKAR BHAVAN, M.K.ROAD, MUMBAI 400 020 ..... ()/ RESPONDENT '*/ APPELLANT BY : SHRI RAHUL SARDA ()*/ RESPONDENT BY : SHRI SANJAY J. SETHI %+) / DATE OF HEARING : 03/06/2021 ,-. +) / DATE OF PRONOUNCEMENT : 03/06/2021 / ORDER THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-20, MUMBAI [IN SHORT THE CIT(A)] DAT ED 23/10/2019 FOR THE ASSESSMENT YEAR 2015-16. 2. SHRI RAHUL SARDA APPEARING ON BEHALF OF THE ASSE SSEE SUBMITTED THAT THE CIT(A) IN AN EX-PARTE PROCEEDINGS HAS DISMISSED THE APPEAL OF ASSESSEE ON TECHNICAL GROUND. THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE S UBMITTED THAT WHILE FILING FORM 2 ITA NO.7787/MUM/2019 (A.Y 2015-16) NO.35, AGAINST COLUMN NO.2A SEEKING THE DETAILS OF ORDER APPEALED AGAINST THE ASSESSEE INADVERTENTLY MENTIONED SECTION 143(1) INS TEAD OF SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). THE CIT( A) DISMISSED THE APPEAL OF ASSESSEE ON THE GROUND THAT THERE IS NO PROVISION TO RECTIFY MISTAKE IN FORM NO.35. SINCE, THE DEFECT IS INCURABLE, THE APPEAL IS DISMI SSED. THE LD.AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT THE A SSESSEE HAS A VERY GOOD CASE ON MERITS. IF AN OPPORTUNITY IS GRANTED TO THE ASSESSE E TO APPEAR BEFORE THE CIT(A), THE ASSESSEE WOULD SUCCEED ON MERITS. THE LD. AR FURTHE R UNDERTAKES TO RECTIFY THE MISTAKE IN FORM NO.35. 3. ON THE OTHER HAND, SHRI SANAJAY J. SETHI REPRESE NTING THE DEPARTMENT VEHEMENTLY DEFENDED THE IMPUGNED ORDER. THE LD. DEP ARTMENTAL REPRESENTATIVE SUBMITTED THAT APART FROM THE DEFECT IN MENTIONING WRONG SECTION UNDER WHICH THE ORDER APPEALED IS PASSED, THE GROUNDS OF APPEAL RAI SED IN FORM NO.35 BY THE ASSESSEE ARE VAGUE. THE RELIEF SOUGHT BY THE ASSESS EE AGAINST THE ASSESSMENT ORDER IS NOT EMANATING FROM THE GROUNDS. 4. BOTH SIDES HEARD, IMPUGNED ORDER EXAMINED. THE C IT(A) IN AN EX-PARTE PROCEEDINGS HAS DISMISSED THE APPEAL OF ASSESSEE ON TECHNICAL GROUND I.E. WRONG MENTION OF SECTION UNDER WHICH THE ORDER APPEALED I S PASSED. THE ASSESSEE HAS MENTIONED SECTION 143(1) INSTEAD OF SECTION 143(3) OF THE ACT. IT IS TRITE LAW THAT RULES OF PROCEDURE ARE MEANT AS HAND MADE OF JUSTICE TO F ACILITATE ATTAINMENT OF JUSTICE IN AN ORDERLY WAY. RIGID INTERPRETATION OF RULES WOULD SOMETIME RESULT IN INJUSTICE AND TRAVESTY OF ITS PURPOSE, THEREFORE, THE RULES HAVE TO BE INTERPRETED LIBERALLY FOR ADVANCEMENT OF JUSTICE. REJECTING APPEAL BY TAKING PEDANTIC OR HYPER-TECHNICAL VIEW ON TECHNICAL DEFECTS WOULD RESULT IN MISCARRIAGE OF JUSTICE AND MULTIPLICITY OF LITIGATION. WITHOUT EXPRESSING ANY OPINION ON MERIT S OF THE ISSUE INVOLVED IN THE APPEAL, I DEEM IT APPROPRIATE TO RESTORE THE APPEAL TO THE FILE OF CIT(A) FOR DECIDING THE APPEAL AFRESH ON MERITS, IN ACCORDANCE WITH LAW . 3 ITA NO.7787/MUM/2019 (A.Y 2015-16) THE ASSESSEE IS DIRECTED TO RECTIFY THE DEFECT(S) I N FORM NO.35. LIBERTY IS GRANTED TO THE ASSESSEE TO FURNISH MODIFIED GROUNDS OF APPEAL, IF SO ADVISED. 5. THE IMPUGNED ORDER IS SET-ASIDE AND THE APPEAL O F ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE IN THE TERMS AFORESAID. ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY, TH E 03 RD DAY OF JUNE, 2021. SD/- (VIKAS AWASTHY) / JUDICIAL MEMBER / MUMBAI, 0%/ DATED: 03/06/2021 VM , SR. PS (O/S) COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPELLANT , 2. () / THE RESPONDENT. 3. 1) ( )/ THE CIT(A)- 4. 1) CIT 5. 23()% , . . . , / DR, ITAT, MUMBAI 6. 34567 / GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI