Prabodh Mohanlal Shah, Vadodara vs The Asstt. Commissioner Of Income Tax, ... on 18 October, 2024
"Appeal [CIT(A)]-Signing of appeal memo-Memorandum of appeal
signed by Authorized Representative of firm-Rule 45 is a procedural rule-
Law relating to procedures is to be construed liberally-It would be in the
interest of Justice, fairness and equity to provide an opportunity to the
assessee to rectify the irregularity committed in regard to compliance of
procedural law-Memorandum of appeal signed by a duly authorized
person who acts on behalf of the managing partner/partner can be taken
as substantial compliance with the provisions of r. 45-Non-adherence of
some part of r. 45 may not be a ground for rejecting the appeal and it
would be more appropriate for the authorities concerned to grant an
opportunity to the assessee to remove the defect-Said Irregularity was
I.T.A No. 331/Ahd/2022 A.Y. 2018-19 Page No 5
Prabodh Mohanlal Shah vs. ACIT
curable and could be rectified on the date of filing of the appeal or even
subsequent thereto as the appeal was admittedly filed within the period of
limitation-Appeal is restored to the CIT(A) for hearing in accordance with
law."