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TMI Blog1980 (9) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... f attorney was also signed by the aforesaid Financial Controller. The counsel for the assessee sought time to meet the aforesaid objection of the CIT (A) granted it. 3. On the next date, the defect in the memorandum of appeal was removed as the appeal memo was properly signed by the partner Shri Jang Bahadur Singh and the written arguments were also filed before the CIT (A) vide letter dt.8th July, 1979. 4. At the time of arguments before him, the CIT (A) relied on the Law and Practice by Kanga and Palkhivala which was rebutted by Shri Gulati on relying in the cases reported in 33 ITR 591, 37 ITR 220 and ITR 95 ITR 113 contending thereby that the defect could be cured or removed and appellate authority is bound to give opportunity to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Mandal (4) held that as there was no physical contact between the assessee and the signature appearing on the return, it was not a valid return. So from the aforesaid case it is clear to us that question before Their Lordships was that whether the declaration in form of return of an individual assessee should be signed by the assessee himself and not by his agent and Their Lordships concluded that such declaration is to be signed by the assessee herself and if it is not signed by the assessee, then there is no valid return. In this case, the question is not that whether the return is valid or not; because the return in this case is valid one. Therefore, the case relied upon by the CIT (A) is distinguishable. 9. Moreover, the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was originally filed and it is incumbent on the Appl. Tribunal to allow the assessee to amend the memorandum of appeal by affixing his signature thereto. Similarly, Their Lordships of the Calcutta High Court in the case of Sheonath Singh vs. CIT, West Bengal(1) held that the absence of or defect in the signature of the appellant in the memorandum of appeal was not an illegality or fatal but only an irregularity which could be rectified by amendment, the amendment taking effect from the date when the document had originally been filed and the memoranda as originally filed. The memorandum as originally filed were not nullities and the Tribunal had power to accept them in the condition in which they found them at the time they were hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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