Committee of Commissioners' valid unanimous opinion is mandatory for departmental appeal; circular-based filing held not maintainable.

Departmental appeal was held not maintainable because the Committee of Commissioners had not recorded the valid unanimous opinion required by the governing law. One member had already taken the view that no appeal was necessary, and the appeal was nevertheless filed on the basis of a Board circular. The ruling states that, during the relevant period, the circular-based procedure lacked statutory support, so the appeal could not be sustained in the absence of a valid committee decision authorising it. The preliminary objection succeeded and the assessee prevailed.

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Issues: Whether the Department's appeal was maintainable when the Committee of Commissioners had not recorded a valid unanimous opinion as contemplated by the governing law.

Analysis: The original authority and the Commissioner (Appeals) had decided the matter in favour of the assessee. One member of the Committee of Commissioners also took the view that no appeal was required, while the departmental appeal was instituted on the basis of a Board circular. The ruling held that, during the relevant period, the Board procedure was not supported by the statutory provisions and that the departmental appeal was not justified in the absence of a valid committee decision enabling it.

Conclusion: The departmental appeal was held to be not maintainable and was rejected on the preliminary issue, in favour of the assessee.

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