9911796707
TMI Blog1983 (3) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... he last day, i.e., on the 30th day, the appeals were filed in the proper form ; but these were signed by the chartered accountant of the assessee. The AAC heard the appeals on several dates, but he seems to have noticed the defect in the memorandum of appeals belatedly. By his letter dated 21-8-1981, he called upon the assessee to explain the reason why the appeals were not signed by the appellant herself. The assessee's chartered accountant replied by his letter dated 16-9-1981 that there were certain circumstances under which it was found not possible to get the appeals signed by the appellant herself. Since the last date for filing of the appeals was nearing, no option was available to the assessee except to file the appeals under the si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the findings therein. How the appeal is to be filed is contained in that section itself. The section says that the assessee may appeal to the AAC against the assessment in the prescribed form and verified in the prescribed manner. 5. The form required for this purpose has been given in rule 5 of the Wealth-tax Rules, 1957. Under this rule, an appeal under section 23 to the AAC should be in form 'E' and should be verified in the manner provided therein. Rule 5(2) requires the signature and the verification by the individual herself. 6. It will be noticed that the requirement of the signature by the assessee herself is not in the statute but in the rules. Now, it is well settled that the rules cannot be interpreted in such a way a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal was valid. The Orissa High Court upheld the view. They pointed out that the question whether non-compliance with the memo of appeal would be a nullity or not was considered by the Calcutta High Court in the case of Sheonath Singh v. CIT [1958] 33 ITR 591, wherein, after a thorough discussion of the authorities, they came to the conclusion that if there was such a defect, an opportunity should be given to rectify the defect and there was no justification to take a harsher view in relation to an appeal before the AAC. A similar decision had already been taken in another case in the case of Anirudha Behera v. Dhanu Behera 1961 ILR Cuttack 430. A similar decision has been arrived at by the Calcutta High Court independently in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then neither the AAC was aware of the defect. When it was pointed out, the assessee at once offered to rectify the same. The AAC, however did not allow the assessee a chance to rectify it. We are sure, on this account, the assessee's right should not be diluted. 12. In the result, we hold that the memoranda of appeal contained only a curable defect. The AAC ought to have allowed the assessee an opportunity to cure the defect. Since he did not allow such an opportunity in spite of a specific request, we direct him to grant such an opportunity to the assessee so that the memoranda of appeal could be regularized by her Signature. For this purpose, the orders are set aside and the appeals are restored back to his registers. It is needless to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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