Unintentional errors in filling appeal should be overlooked and be disposed -off on merits

CA Saurabh Chokhra Brief of the case: The Hon’ble Bombay HC in the above-cited case held that an unintentional error on the part of assessee while filling an appeal, more so when the department also acted ignoring the error, would not result in rejecting assessee’s appeal being time barred. Therefore, in the present case the mistake of assessee to file the appeal with AO instead of CIT(A) was unintentional and therefore, CIT(A) should hear the appeal on merits. Facts of the case: Assessing officer passed an order u/s 143(3) of the Act determining a total income at Rs. 1.11 crores....