Inconsistent appellate orders on the same issue led to remand for fresh consideration

Inconsistent disposal of appeals involving the same assessee and the same issue justified fresh appellate consideration, because two connected appeals had been allowed while a third was rejected without the earlier allowance orders being challenged by the Revenue. The inconsistency in approach required the appellate authority to examine the matter again in light of its own earlier orders. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh orders.

---

---

Issues: Whether the impugned appellate order required to be set aside and the matter remanded for fresh adjudication in view of inconsistent orders passed on the same issue involving the same assessee.

Analysis: The appeals before the appellate authority involved the same issue and the same assessee, yet two appeals were allowed while the third was rejected. Since the earlier orders allowing the appeals had not been challenged by the Revenue, the inconsistency in disposal called for fresh consideration by the appellate authority in the light of its earlier order.

Conclusion: The impugned order was set aside and the matter was remanded to the Commissioner (Appeals) for passing fresh orders.

---