https://www.taxtmi.com/caselaws?id=7522 Defective appeal memoranda returned without a fixed period for re-presentation may be accepted after delay where sufficient cause exists and the appellant acted without negligence. Under rule 13 of the Appellate Tribunal Rules, 1946, the Tribunal may reject a defective memorandum or return it for amendment within an allowed period. An appeal filed in the new form containing the particulars required under the earlier form should not have been returned, while a promptly corrected defect in another appeal supported condonation. The appeals should have been treated as admitted, taken on file and disposed of according to law. en-us Tue, 20 Aug 1968 00:00:00 +0530 Sat, 21 Feb 2009 19:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7522 Defective appeal memoranda returned without a fixed period for re-presentation may be accepted after delay where sufficient cause exists and the appellant acted without negligence. Under rule 13 of the Appellate Tribunal Rules, 1946, the Tribunal may reject a defective memorandum or return it for amendment within an allowed period. An appeal filed in the new form containing the particulars required under the earlier form should not have been returned, while a promptly corrected defect in another appeal supported condonation. The appeals should have been treated as admitted, taken on file and disposed of according to law. Case-Laws Income Tax Tue, 20 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7522