Tag: defect memo

Filing Income Tax Form with scanned signature held only procedural defect and curable in nature. ITAT allowed Form 35A filed with DRP. ABACUS Case Law CitationABCAUS 3353 (2020) (08) ITAT Important case law relied upon by the parties:MSM Satellite (Singapore) Pvt.  Ltd.  vs.  JDIT In the instant case, …

Dismissal of appeal without issuing defect memo for delay in filing the appeal-It is well settled that nobody should be condemned unheard ABCAUS Case Law Citation: ABCAUS 2756 (2019) (01) ITAT The assessee had challenged the order of CIT(A) in holding the appeal as belated and hence not …