JUDGMENT - PATEL J.N., J.:---Rule made returnable forthwith. Heard learned Counsel for the parties.

2. The appellants assesses have filed their return of Income for the year 1993-1994 on 27-10-1993 declaring a total income as nil. On being assessed the Assessment Officer passed an order of assessment dated 29-3-1996 determining the income at Rs. 6,09,000/- (I.T.A. No. 2/2000) and Rs. 5,38,444/- (I.T.A. No. 3/2000) and passed the assessment orders which were impugned by the appellants in the appeals filed before the Commissioner Income Tax under section 249 of the Income Tax Act. The same came to be dismissed. Being aggrieved by the said order the appellants then moved the Income Tax Tribunal, Nagpur, under section 253(1) of the Income Tax Act, 1961, by filing appeals in prescribed form No. 36 as provided under Rule 47(1) of the Income Tax Appellate Tribunal Rules, 1963 (for short the "said Rules"). Form No. 36 is required to be signed at three places by the appellants, one in front of the form below Item No. 12 and at two places on the reverse side. One of the signatures on the reverse side of the form is to be affixed below the 'verification'. The appellants did not sign 'verificat

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