2014 (3) TMI 167

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..... uthority. Suffice it to say that the appellant should not be deprived of his right to make appeal before the higher authorities, in my view, the impugned order rejecting the appeal only on the ground of un-signing of the appeal, which is a rectifiable error, needs to be set aside with direction that the first appellate authority, will restore the appeal to its original number after directing the a .....

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..... both sides, I find that the contention of the ld. counsel is correct. Though the appellant should have been careful in filing the appeal properly, un-signing of the appeal is a rectifiable error which could have been rectified by issuing a defect notice by the first appellate authority. Suffice it to say that the appellant should not be deprived of his right to make appeal before the higher autho .....

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