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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals). The appeal was defectively filed as Form No. 36 and grounds of appeal were not signed and verified by the assessee.
Held
The Tribunal held that the appeal was not properly filed due to the lack of signature and verification on the appeal form and grounds of appeal, despite multiple opportunities to rectify the defects.
Key Issues
Whether an appeal lacking proper signature and verification by the assessee can be considered as validly filed.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI “E” BENCH : MUMBAI
Before: SHRI VIKRAM SINGH YADAV & SHRI ANIKESH BANERJEE
Assessment Year : 2013-14 Kohinoor Cargo & Industrial Deputy Commissioner of Park Private Limited, Income Tax, 1107, Real Tech Park, vs. Aayakar Bhavan, Sector-30A, Vashi, M.K. Marg, Navi Mumbai-400705. Mumbai-400020. [PAN: AADCK5163C] (Appellant) (Respondent) For Assessee : NONE For Revenue : Shri Hemanshu Joshi, Sr.DR Date of Hearing : 10-12-2025 Date of Pronouncement : 15-12-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 21-06-2025, pertaining to Assessment Year (AY) 2013-14.
None appeared on behalf of the assessee nor was any adjournment application filed. Further, it is noted that there is a defect in filing the present appeal, wherein the appeal Form No.36 and grounds of appeal have not been signed and verified by the assessee. In this regard, it is noted that the Registry has issued a defect notice on 02-09-2025 and the assessee was advised to rectify the defect within ten days from the receipt of the notice. However, there was no compliance to the notice and the matter was listed for hearing on 09-10-2025 and there again, it is noted from the record that the assessee has not rectified the defect and the Co- ordinate Bench of the Tribunal had adjourned the matter to remove the defects in the appeal and the matter was adjourned for 28th October, 2025 and it has now come up for hearing on 10-12-2025 before us and we again find that there is no compliance to the notice issued by the Registry and the directions issued by the Coordinate Bench on the earlier occasions and the defects in the appeal have still not been removed.
Given that the appeal Form No.36 and grounds of appeal
have not been signed and verified by the assessee which goes to very foundation of filing of appeal by the assessee, the appeal so filed is as good as no appeal which can be considered as filed and which can be taken up for necessary adjudication.
4. Considering the facts and circumstances of the present case where adequate opportunity has been provided to the assessee from time to time and the defects have not been removed nor any efforts have been shown to have been made to remove the defects, the present appeal is dismissed in limine on account of defects by way of non-signing and non- verification of the appeal form as well as grounds of appeal by the assessee. At the same time, where assessee is serious about prosecuting the present appeal, liberty is granted to the assessee to remove the defects and move an appropriate application seeking recall of this order.
5. In the result, the appeal of the assessee is dismissed.