Defective memorandum of appeal: repeated failure to cure form defects led to rejection as not maintainable under Rule 12.

Rule 12 of the Income-tax (Appellate Tribunal) Rules, 1963 permits the Tribunal to reject a memorandum of appeal filed in a form other than the prescribed one or to return it for amendment within the time allowed. A departmental appeal filed in Form No. 36 instead of the required form remained defective despite repeated opportunities and extension of time. The further request for additional time was considered unreasonable, and the appeal was rejected as not maintainable in its defective form.

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Issues: Whether the departmental appeal, filed in the wrong form and not corrected despite repeated s, could be entertained or had to be rejected under Rule 12 of the Income-tax (Appellate Tribunal) Rules, 1963.

Analysis: Rule 12 empowers the Tribunal to reject a memorandum of appeal not filed in the prescribed form or to return it for amendment within the time allowed. The departmental appeal was filed in Form No. 36 instead of the required form, and the defect remained unremoved even after more than one opportunity and extension of time. In these circumstances, the further request for time was found unreasonable.

Conclusion: The departmental appeal was not maintainable in its defective form and was rejected under Rule 12.

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