Need Help in Internal Linking

Today, I got something new when browsing one site.
I saw that internal link is displayed in different format.

For example, I put <a href="http://ift.tt/23DGjyO; internal link</a> but on other website where <a href="/internal-link.html"> internal link</a> this code is used.
Can anyone please suggest which should i choose?

from Link Development http://ift.tt/1PLPaEj
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