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2014 (7) TMI 132 - ITAT HYDERABADRecall of order – Rectification of order – Held that:- There is defect the form of appeal filed by the assessee, inasmuch as it has been signed by the Voice President (Finance) and not by the Managing Director of the assessee company, who alone is competent to sign the same - Reason for this was stated to be that the Managing Director was out of country at the relevant point of time - even though the said defect has been rectified, date on the Form 36 was allowed to remain the same as in the earlier Form No.36 - Since on the date on which earlier Form No.36 was signed, assessee’s Managing Director was stated to have been out of country, observing that on that very date the Managing Director could not have signed the revised Form No.36, the Tribunal dismissed the appeal of the assessee as defective - there is no mistake apparent from the record in the order of the Tribunal, the dismissal of the appeal was for a procedural and technical defect in the Form of Appeal/Revised Form of Appeal, viz. Form No.36, filed by the assessee, in the interests of justice and taking a lenient view of the matter - the earlier order of the Tribunal dated 11.2.2014 is recalled, duly taking on record the Revised Form of Appeal – Decided in favour of Assessee.
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