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2017 (8) TMI 1617 - ITAT MUMBAIRectification of mistake - assessee chose not to put up an appearance - assessee despite having been intimated way back about the defect in the ‘Memorandum of appeal’, however failed to rectify the same till date - HELD THAT:- Assessee who had failed to rectify the defect in the ‘Memorandum of appeal’ despite lapse of substantial time period, can safely be held to be not interested in prosecuting his appeal. We are of the considered view that as the assessee had failed to rectify the defect in the ‘Memorandum of appeal’, therefore, the same can safely be characterized as an incomplete and invalid appeal, which thus cannot be proceeded with. We thus in the light of the aforesaid facts dismiss the appeal of the assessee in limine.
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