The appeal should be signed by the assessee otherwise it can be treated as absence of interest for prosecution and deserved to dismiss


Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
No one was present on behalf of the assessee and no adjournment petition was also moved on behalf of assessee. At the time of hearing before us two defects were found in the receipt. Firstly the appeal is not signed by the Managing Director and secondly the CIT’s order is not duly certified. It is found that assessee has not rectified the same.

Citation :
Hartex Rubber Pvt. Ltd. Kolkata [PAN: AABCK 1284 C] Appellant . -Vs.- C.I.T., Central-I, Kolkata Respondent For the Appellant: None For the Respondent: Shri L.K.S.Dehiya

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