St. Jude Medical India Private Limited Vs DCIT (ITAT Hyderabad)
ITAT Hyderabad: Appeal Cannot Be Dismissed for Typographical Error in Form 35—Matter Remanded for Merits
The Hyderabad Bench of the ITAT set aside the order of the Addl./Joint CIT(A) dismissing the assessee’s appeal on the ground that an incorrect section was mentioned in Form No. 35. In the case of St. Jude Medical India Pvt. Ltd. for AY 2022-23, the assessee had inadvertently referred to section 143(1) in the appeal form, whereas the appeal was in fact against an assessment order passed under section 143(3) read with section 144B.
The Tribunal held that this was a mere technical/typographical error and noted that the appellate authority dismissed the appeal without giving the assessee an opportunity to rectify the mistake. It was observed that there was no assessment order under section 143(1) for the relevant date and that the grounds of appeal clearly related to the order under section 143(3) r.w.s. 144B. The ITAT held that the CIT(A) ought to have either permitted rectification of Form 35 or transferred the appeal to the appropriate appellate authority having jurisdiction. Accordingly, the impugned order was set aside and the matter was remanded with directions to allow rectification and adjudicate the appeal on merits. The appeal was allowed for statistical purposes
