Unsigned Affidavit Can’t End Appeal: ITAT Directs CIT(A) to Allow Defect Correction

Parthasarathy Ravikanth Vs ITO (ITAT Chennai) Unsigned Affidavit Cannot End Appeal: ITAT Says CIT(A) Must Allow Assessee to Cure Technical Defects In a relief to an NRI assessee, the Chennai ITAT held that an appeal cannot be thrown out merely because the condonation petition was unsigned and unnotarized, without first giving the assessee an opportunity to rectify the defect. The CIT(A) had dismissed the appeal in limine by refusing to condone a delay of 293 days in filing the appeal. The assessee explained that he was an NRI suffering from severe health issues and remained unaware of the asse...