Curable defect in appeal signing could not aid a non-maintainable appeal before the Commissioner (Appeals).

A defect in the signing of an appeal memo was treated as a curable irregularity, and the matter could ordinarily have been remitted for rectification. However, the decisive point was that no appeal lay before the Commissioner (Appeals) in the circumstances, so restoration would have served no useful purpose. The challenge was therefore not entertained on merits, and the petition was disposed of without setting aside the impugned order.

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Issues: Whether the dismissal of the appeal on the ground of an unauthorised signatory warranted interference, and whether the appeal itself was maintainable before the appellate authority.

Analysis: The defect in signing the appeal memo was treated as an irregularity capable of being cured and, in the ordinary course, the matter could have been remitted to enable rectification. However, the decisive consideration was that no appeal lay before the Commissioner (Appeals) in the circumstances, and therefore restoring the appeal would serve no useful purpose.

Conclusion: The challenge was not entertained on merits, and the petition was disposed of without setting aside the impugned order.

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