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    <title>Appeal before CIT(A) sign and dating of appeal memo. Un dated and signed by scanned signature appeal memo are curable defects.</title>
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    <description>Technical defects in Form 35, such as absence of date or use of a scanned signature, are curable irregularities when the appeal was timely filed and signed by an authorized person; the authority must point out defects and grant reasonable opportunity to rectify, and a cured defect relates back to the original filing so the appeal should be admitted and decided on merits.</description>
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      <title>Appeal before CIT(A) sign and dating of appeal memo. Un dated and signed by scanned signature appeal memo are curable defects.</title>
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      <description>Technical defects in Form 35, such as absence of date or use of a scanned signature, are curable irregularities when the appeal was timely filed and signed by an authorized person; the authority must point out defects and grant reasonable opportunity to rectify, and a cured defect relates back to the original filing so the appeal should be admitted and decided on merits.</description>
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