Unsigned Appeal Not Maintainable: ITAT Mumbai Dismisses Case, Allows Recall

Kohinoor Cargo & Industrial Park Private Limited Vs DCIT (ITAT Mumbai) Unsigned Appeal Is No Appeal: ITAT Mumbai Dismisses Case in Limine but Keeps Recall Door Open Mumbai ITAT dismissed the appeal in limine due to fundamental defects in filing. The Tribunal noted that Form 36 and the grounds of appeal were neither signed nor verified by the assessee, despite multiple defect notices issued by the Registry and adjournments granted by the Tribunal. Holding that signing and verification go to the very foundation of a valid appeal, the ITAT observed that an unsigned appeal is as good as no app...