https://www.taxtmi.com/caselaws?id=64402 The Tribunal allowed the appeal filed by a Private Ltd. Company against an order passed by the ITO under the Income-tax Act, 1961. The Commissioner (Appeals) had dismissed the appeal due to an unsigned portion underneath the grounds of appeal in the appeal form. The Tribunal held that the dismissal without a show-cause notice violated principles of natural justice, emphasizing that the defect was minor and did not impact the assessee's substantial right to appeal. The Tribunal directed the Commissioner (Appeals) to allow rectification of the defect and proceed with the appeal on its merits. en-us Wed, 17 Aug 1983 00:00:00 +0530 Mon, 07 Feb 2011 16:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64402 The Tribunal allowed the appeal filed by a Private Ltd. Company against an order passed by the ITO under the Income-tax Act, 1961. The Commissioner (Appeals) had dismissed the appeal due to an unsigned portion underneath the grounds of appeal in the appeal form. The Tribunal held that the dismissal without a show-cause notice violated principles of natural justice, emphasizing that the defect was minor and did not impact the assessee's substantial right to appeal. The Tribunal directed the Commissioner (Appeals) to allow rectification of the defect and proceed with the appeal on its merits. Case-Laws Income Tax Wed, 17 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64402