CIT(A) Cannot Reject Appeal merely on Technical Grounds

Nirmala Devi Vs ITO (ITAT Delhi) Learned Counsel for the Assessee contended that assessee has uploaded the demand notice as well as paid the fees for filing of the appeal which have not been taken into consideration and that only one notice was issued for which date assessee sought adjournment which was also rejected. Therefore, no reasonable, sufficient opportunity of being heard have been given to assessee to argue the appeal or to correct any objection raised by the Ld. CIT(A). In view of the above, it is clear that no notice have been given to assessee to make rectification to the appeal p...