Appeal maintainability for a non-appellant partner failed where the firm's own appeal had already been withdrawn.

An appeal by a partner against the Commissioner (Appeals)' order was not maintainable where the partner was not an appellant before that authority and the firm's own appeal had already been withdrawn and dismissed. The appellate order was passed in the firm's appeal and contained only observations on the partner's penalty; it did not determine any adjudication against the partner in those proceedings. As the firm was no longer aggrieved after withdrawal of its appeal, the partner could not independently challenge the order on that footing.

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Issues: Whether the appeal filed by a partner against the Commissioner (Appeals)' order was maintainable when the partner was not an appellant before that authority and the firm's own appeal had already been withdrawn.

Analysis: The Commissioner (Appeals) had passed the order in the firm's appeal and had merely made observations about the penalty on the partner. The partner had not been an appellant before the Commissioner (Appeals), and the firm was no longer aggrieved after its own appeal was withdrawn and dismissed. The challenge was therefore not founded on any adjudication made against the partner in the appellate proceedings before the Commissioner (Appeals).

Conclusion: The appeal was held to be not maintainable.

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