Appeal cannot be dismissed for defect in form without granting Opportunity to cure defect

Undoubtedly, the Ld.CIT (Appeals) had dismissed assessee’s appeal since the appeal form was not properly verified as prescribed by Rule 45(2) of the Income Tax Rules r.w.s. 140 of the Act which requires the same to be signed by the Managing Director of the company while it was signed by a person whose name was also not mentioned in the appeal form. It is also an undisputed fact that when the appeal was filed no defect notice was issued to the assessee and it was only on 11.03.2016, during appellate proceedings, that the assessee was confronted with the same. Therefore, it is probable that th...