Appeal can’t be dismissed on Ground of Defect in Form without Granting an Opportunity to cure the same

In Haryana State Roads and Vs. Development Corporation Ltd., vs The D.C.I.T., the Income Tax Appellate Tribunal [ITAT], Chandigarh bench, has held that the appellate authority cannot dismiss an appeal by pointing out the defects in its form without granting an opportunity to the assessee to cure the defects. 

The bench comprising judicial member Ms. Diva Singh and Accountant member, Ms. Annapurna Gupta held so while hearing both parties contentions. 

This appeal filed by the assessee has been preferred against the order passed by the Ld. Commissioner of Income Tax (Appeals), relating to assessment year 2012-13. Dissatisfied by the order, the assessee approached the Commissioner of Income Tax (CIT). however, the first appellate authority dismissed the appeal by stating that it was defective since the appeal has not been filed in the prescribed format according to the Rule 45 of the Income Tax Rules. It said that the verification in the appeal memo was signed by unauthorized person.

Article referred: http://www.taxscan.in/appeal-cant-dismissed-ground-defect-form-without-granting-opportunity-cure-itat/12589/?utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+Taxscan+%28Top+Stories+%E2%80%93+Taxscan+%7C+Simplifying+Tax+Laws%29