https://www.taxtmi.com/caselaws?id=59018 Delayed appeals were condoned where the delay arose from the assessee's representative, and the assessee was not to be penalised for that lapse. The omission to personally sign the memoranda of appeal was treated as a curable irregularity, not a defect rendering the appeals void ab initio. The appeals were restored, and the assessee was to be given an to rectify the memoranda before disposal on merits. en-us Thu, 08 Jul 1982 00:00:00 +0530 Thu, 23 Dec 2010 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59018 Delayed appeals were condoned where the delay arose from the assessee's representative, and the assessee was not to be penalised for that lapse. The omission to personally sign the memoranda of appeal was treated as a curable irregularity, not a defect rendering the appeals void ab initio. The appeals were restored, and the assessee was to be given an to rectify the memoranda before disposal on merits. Case-Laws Income Tax Thu, 08 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59018