Common disposal of cross appeals required where parties consented to joint hearing, leading to fresh Tribunal decision

Cross appeals should be heard together and disposed of by a common judgment where the parties so agree, to avoid inconsistent or difficult-to-manage outcomes. Separate orders passed at different stages were treated as unsuitable in that setting, and the matters were restored for fresh disposal by the Tribunal through a common order on the same day according to law.

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Issues: Whether the Tribunal ought to dispose of the assessee's appeal and the Revenue's appeal by a common order on the same day, and whether the separate orders passed in the two appeals should be set aside and the matters restored for fresh disposal.

Analysis: The revision arose from cross appeals decided at different stages. The parties consented that both appeals should be heard together and disposed of by a common judgment to avoid difficulty. On that basis, the separate appellate orders were found unsuitable to stand.

Conclusion: The separate orders of the Tribunal were set aside and both appeals were restored to the Tribunal for fresh disposal by a common order on the same day according to law.

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