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Facts
The appeal was filed against an order dated 03.06.2022. During the hearing, it was observed that the Form-36 was not signed on behalf of the appellant. Despite a defect memo being issued, the appellant failed to cure this defect.
Held
The Tribunal noted that the appeal was presented without a signed Form-36 and that the appellant did not rectify this deficiency after being notified. Consequently, the appeal was deemed non-maintainable.
Key Issues
Whether the appeal is maintainable when Form-36 is not signed by the appellant and the defect is not cured.
Sections Cited
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SMT ANNAPURNA GUPTA & SHRI SUNIL KUMAR SINGH
ORDER
Per Sunil Kumar Singh, Judicial Member:
This appeal has been preferred against the impugned order dated 03.06.2022 passed in Appeal No. CIT(A), Gwalior/10520/2018-19 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi.
None has appeared for the appellant/assessee. The respondent/Revenue is represented by Shri Shailender Shrivastava, Ld. Sr. Dr.
Perusal of the records show that Form-36 was not signed on behalf of the appellant. It is further noticed that the appellant/assessee has not cured the aforesaid defect despite issuance of defect memo vide order dated 04.02.2025. Hence, the appeal is liable to be dismissed as non- maintainable due to the aforesaid defect.
In the result, the appeal is dismissed as non-maintainable.
Order pronounced in the open court on 27.03.2025.