CIT(A) dismissed the appeal just on the ground that in Form No.35, the section of assessment order mentioned is 144 instead of 143(3). CIT(A) held that it is an incurable defect.

Tribunal noted that CIT(A) has not specified under which law, it is an incurable defect. On query in this regard from the ITAT, the . DR has shown his inability to refer to any laws in this regard.

Tribunal held that when interest of substantial justice is pitted against technicalities, it is always justice that prevails and remitted the issue to the file of the Ld. CIT(A) to consider the issue and pass an order on the merits of this case after giving assessee the proper and requisite opportunity.