Curable defect in appeal memorandum signing and representative-caused delay did not invalidate the appeals, allowing rectification and merits hearing.

Delayed appeals were condoned where the delay arose from the assessee's representative, and the assessee was not to be penalised for that lapse. The omission to personally sign the memoranda of appeal was treated as a curable irregularity, not a defect rendering the appeals void ab initio. The appeals were restored, and the assessee was to be given an to rectify the memoranda before disposal on merits.

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Issues: Whether the delayed appeals could be treated as in time, and whether the omission to sign the memoranda of appeal personally by the assessee rendered the appeals invalid.

Analysis: The delay was attributable to the assessee's representative, and the assessee was not to suffer for that lapse. The defect in signing the memoranda by the representative instead of the assessee was held to be a curable irregularity. The defect did not make the appeals invalid ab initio, and the assessee was entitled to an opportunity to rectify the memoranda.

Conclusion: The delay was condoned, the dismissal of the appeals as invalid was set aside, and the matters were restored for disposal on merits after permitting rectification.

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