Revisional order barred during pending appeal under Section 84(4), making the Commissioner's revision without jurisdiction

Section 84(4) of the Finance Act, 1994 barred the Commissioner from revising an adjudication order on an issue while an appeal on that same issue was pending before the appellate authority. A revisional order passed during the pendency of the departmental appeal was therefore without jurisdiction and could not be validated by the later withdrawal of that appeal. The statutory prohibition operated at the time of revision, so the revisional order was unsustainable in law. The assessee was accordingly entitled to consequential relief.

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Issues: Whether the Commissioner could revise the adjudication order while an appeal against that issue was pending before the Commissioner (Appeals) under Section 84(4) of the Finance Act, 1994.

Analysis: Section 84(4) barred the passing of a revisional order in respect of any issue if an appeal against that issue was pending before the appellate authority. The revisional order was passed during the pendency of the departmental appeal, and the later withdrawal of that appeal did not validate a revision already made in breach of the statutory bar.

Conclusion: The Commissioner lacked authority to revise the order while the appeal was pending, and the impugned revisional order was unsustainable in law.

Final Conclusion: The appeal succeeded and the assessee obtained consequential relief.

Ratio Decidendi: A revisional order passed in respect of an issue during the pendency of an appeal before the appellate authority is without jurisdiction where the statute expressly prohibits such revision.

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