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Appeal dismissal due to unsigned form of appeal and absence of signature underneath grounds of appeal. Analysis: The appeal in question was filed by a Private Ltd. Company against an order passed by the ITO under section 221(1) of the Income-tax Act, 1961. The Commissioner (Appeals) dismissed the appeal in limine due to the absence of the assessee's signature underneath the grounds of appeal in the form filed. The Commissioner (Appeals) did not issue a show-cause notice before dismissing the appeal, citing a case from the past where it was held that an unsigned appeal form can be dismissed without notice. However, the Tribunal found this approach erroneous as it violated the principles of natural justice, which require giving an opportunity to rectify any defects before dismissing an appeal. Moving on to the merits of the case, the Tribunal noted that the form of appeal was signed and verified, with only the portion underneath the grounds of appeal left blank. The Tribunal considered this a minor irregularity rather than a fatal defect, which should have been either ignored or the assessee should have been given a chance to rectify the mistake. The Commissioner (Appeals) referenced past cases to support the dismissal, but the Tribunal found those cases to be distinguishable from the present situation. The Tribunal emphasized that technical rules of procedure may not apply in income-tax proceedings, but the principles of natural justice should still be upheld. The Tribunal disagreed with the Commissioner (Appeals) on the significance of the defect in the appeal, stating that it was trivial and did not affect the substantial right of the assessee to file the appeal. As a result of the above analysis, the Tribunal allowed the appeal and directed the Commissioner (Appeals) to allow the assessee to rectify the defect in the appeal form and proceed to dispose of the appeal on its merits in accordance with the law.
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