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Issues:
1. Locus standi of the representative to sign appeal memos. 2. Competency of an adult member of HUF to sign and verify appeal memos. Analysis: 1. The Tribunal considered the preliminary objection raised by the Department regarding the locus standi of the representative to sign appeal memos. The Department argued that since similar appeals were dismissed earlier due to lack of authority to sign, the present appeals should be dismissed as well. However, the Tribunal noted that the present appeals had revised memos filed by an adult member of the HUF. Citing precedents, the Tribunal held that if the defect is rectified, the revised memo of appeal can be considered from the original filing date. Therefore, the Tribunal rejected the Department's objection based on the revised memos filed by the appellants. 2. The case involved appeals filed on behalf of an HUF, with questions raised about the competency of an adult member to sign and verify appeal memos. The HUF underwent a partition, and the appeals related to different family configurations. The law required the Karta or an adult member to sign the appeal memos for an HUF. In this case, the Karta had become mentally incapacitated before the filing date of the appeals. An affidavit and medical certificates confirmed the Karta's incapacity due to health issues, leading to his inability to handle affairs. The Tribunal, based on the evidence presented, concluded that the adult member who signed the appeal memos was competent to do so. Therefore, the appeals were deemed to have been competently filed, and the Department's preliminary objection was dismissed. In conclusion, the Tribunal ruled in favor of the appellants, allowing the appeals to proceed for final hearing. The issues of locus standi and competency of the adult member to sign and verify appeal memos were thoroughly analyzed, with legal precedents and medical evidence playing crucial roles in the decision-making process.
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