https://www.taxtmi.com/caselaws?id=776257 The ITAT Mumbai held that an appeal under section 253 must be filed in the prescribed Form No. 36, signed and verified by the person authorized under section 140 to sign the return of income. Non-compliance with this mandatory requirement, including failure to produce a valid power of attorney when signed by a constituted attorney, renders the appeal non-est in law and not maintainable. Despite repeated opportunities to cure the defects, the assessee failed to comply or respond. Consequently, the appeals were dismissed for being non-maintainable due to lack of proper signature and verification. en-us Wed, 30 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776257 The ITAT Mumbai held that an appeal under section 253 must be filed in the prescribed Form No. 36, signed and verified by the person authorized under section 140 to sign the return of income. Non-compliance with this mandatory requirement, including failure to produce a valid power of attorney when signed by a constituted attorney, renders the appeal non-est in law and not maintainable. Despite repeated opportunities to cure the defects, the assessee failed to comply or respond. Consequently, the appeals were dismissed for being non-maintainable due to lack of proper signature and verification. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776257