https://www.taxtmi.com/caselaws?id=798242 Unsigned appeal memoranda are a curable procedural defect and should not ordinarily prevent adjudication of underlying tax disputes on merits. The High Court found that, although the assessee had failed to rectify the notified defect and was expected to exercise greater diligence, refusing restoration would make the Tribunal's default dismissals final without merits review. The Tribunal appeals were therefore restored, subject to payment of costs and rectification of the defects within the stipulated period, and were directed to be decided on merits. en-us Tue, 18 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798242 Unsigned appeal memoranda are a curable procedural defect and should not ordinarily prevent adjudication of underlying tax disputes on merits. The High Court found that, although the assessee had failed to rectify the notified defect and was expected to exercise greater diligence, refusing restoration would make the Tribunal's default dismissals final without merits review. The Tribunal appeals were therefore restored, subject to payment of costs and rectification of the defects within the stipulated period, and were directed to be decided on merits. Case-Laws Income Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798242