CIT Appeal cannot be dismissed for mismatch in grounds of appeal & form 35

Vijesh Samule Vs ITO (ITAT Indore) Introduction: The Income Tax Appellate Tribunal (ITAT) of Indore has pronounced a significant ruling in the case of Vijesh Samule Vs ITO. The case revolves around the dismissal of the appellant’s appeal on a technical ground due to a mistake in Form 35. The tribunal has highlighted the importance of rectifying errors and has granted another opportunity for a fair appeal. Analysis 1. Context of the Mistake: The case’s complexity began when the Commissioner of Income Tax (Appeal) dismissed the appellant’s appeal, citing that the grounds of app...