Law:

Section:

Section 253 of the Income-tax Act, 1961 [Corresponding to section 33(3) of the Indian Income-tax Act, 1922], read with rule 17 of the Appellate Tribunal Rules, 1946 - Appellate Tribunal - Appeal to - Assessment year 1944-45 - Whether, having regard to provisions of rule 17 of 1946 Rules, even though authorised representative can sign memorandum of appeal as an authorised representative, yet he can not sign it in place and capacity of appellant - Held, yes - Whether, however, defect in signature of appellant on memorandum of appeal is not an illegality, but only an irregularity which does not affect jurisdiction of court to entertain memorandum - Held, yes - Whether, therefore, where Tribunal refused to accept memorandum of appeal holding that non signature of appellant at proper places of memorandum of appeal was a material defect which prevented them from accepting document as good memoranda, said order of Tribunal was incorrect and liable to be set aside - Held, yes FACTS In case of the assessee, the last date for filing the appeal before the Tribunal was 13-10-1954. On 30-9-1954, a memorandum of appeal was filed in the office of the Tribunal, but it was neither singed nor verified by assessee. It was both singed and verified by an authorised representative and along with the memorandum was filed a document of authority. The Assistant Registrar of the Tribunal pointed out that the memorandum had not been signed by the appellant, whereupon the authorised representative said that the appellant was in England at the time and that a revised memorandum of appeal would be filed as soon as he returned. Subsequently, on the 13-10-1954, a second memorandum was filed which was verified by assessee and signed below the verification, but not further signed below the grounds of appeal as set out in the statutory form. There, it was again signed by the authorised representative. Still later, on the 14-12-1954, assessee signed both the memoranda at all the places where the signature of the appellant was required. As the memoranda stood after these further signatures, that of the 30-9-1954, was signed and verified by both assessee and his authorised representative and that…

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