Power of attorney signature defect on tax appeal memo held curable, with amendment relating back to filing.

A memorandum of appeal before the ITAT signed by a duly constituted power-of-attorney agent was held valid because the authority was construed to cover filing and signature. Even if the assessee's signature authority was deficient, the omission was treated as a curable irregularity, not an illegality. The defect could be corrected by amendment with retrospective effect from the original filing date. On that basis, the appeal could not be rejected as time-barred solely for want of the assessee's signature.

---

---

Issues: Whether a memorandum of appeal before the Income-tax Appellate Tribunal was valid when signed by the assessee's duly constituted power-of-attorney agent and, if not, whether the absence of the assessee's signature was a curable defect permitting amendment to relate back to the date of filing.

Analysis: The power-of-attorney was construed to authorize the agent to file the appeal and sign the memorandum. Even on the assumption that the authority to sign was deficient, the omission of the assessee's signature was treated as an irregularity rather than an illegality. Such a defect could be cured by amendment, and the amendment would take effect from the date the memorandum was originally filed. The reasoning was supported by analogous principles governing defects in signature in civil procedure.

Conclusion: The memorandum of appeal was valid, and the appeal before the Tribunal could not be rejected as time-barred on the ground of want of the assessee's signature.

---