Remediable procedural defect in appeal papers cannot justify rejection without an opportunity to cure the defect.

Non-affixation of court-fee stamp on the copy of the order-in-original was treated as a remediable procedural defect, and the appeal should not have been rejected without first giving the assessee an opportunity to cure it. The dismissal was therefore held improper, the order was set aside, and the matter was remanded to the Commissioner (Appeals) for rectification of the defect and hearing on merits.

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Issues: Whether the dismissal of the appeal by the Commissioner (Appeals) for non-affixation of court-fee stamp on the copy of the order-in-original was justified, and whether the assessee should have been given an to cure the defect.

Analysis: Non-affixation of court-fee stamp on the copy of the order-in-original was treated as a remediable defect. The defect could have been pointed out by the office through a defect memo, enabling rectification. Rejection of the appeal without giving an opportunity to cure such a defect was held to be improper. The matter was therefore sent back for the defect to be rectified and for the appeal to be heard on merits.

Conclusion: The order dismissing the appeal for the defect was set aside and the matter was remanded to the Commissioner (Appeals) for fresh consideration after rectification of the defect, in favour of the assessee.

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