HC cannot dismiss an appeal without going in merits of the same, which was dismissed by ITAT for non-removal of defects

CIT Vs. Goodwill Theaters Pvt Ltd (Supreme Court of India) Heard learned counsel for the parties and perused the impugned judgment and order dated 06.06.2016 passed by the the High Court of Judicature at Bombay in Income Tax Appeal No.2356 of 2013 whereby the High Court has dismissed the appeal preferred by the appellant herein only on the ground that the decision relied upon by the Tribunal i.e. in the case of Narang Overseas Pvt. Ltd. v. ACIT, Mumbai- (2008) 111 ITD 1 (Mum) (SB)], the appeal was preferred before the High Court and for non-removal of the defects the appeal has been dismissed....