Consolidated appeal defects are curable: separate appeals should be filed and the matter decided on merits.

A consolidated appeal challenging more than one original order should not be rejected outright as defective where the defect is procedural and curable. The proper course is to require separate appeals for each order, treat the filing date of the individual appeals as the date of the consolidated appeal, and then decide the matters on merits after giving a reasonable opportunity to cure the defect. The dismissal of the appeal was therefore set aside and the matter remanded for fresh appellate consideration on merits.

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Issues: Whether a consolidated appeal filed against more than one original order could be rejected as defective, or whether the proper course was to require separate appeals and decide the matters on merits.

Analysis: The applicable appellate provision and the relevant rule did not justify outright rejection of the appeal merely because it challenged more than one order in a single memorandum. The defect was procedural and capable of being cured. The proper course was to direct the appellants to file separate appeals for each individual order, treat the date of filing of the individual appeals as the date of the consolidated appeal, and then decide the appeals on merits after affording a reasonable opportunity to remove the defect.

Conclusion: The rejection of the appeal as defective was not sustained, and the matter was sent back for disposal on merits after correction of the procedural defect.

Final Conclusion: The assessee obtained relief in the form of setting aside of the dismissal order and a remand for fresh appellate consideration on merits.

Ratio Decidendi: A consolidated appeal against multiple orders should not be rejected outright for a curable procedural defect when the defect can be remedied by directing separate appeals and the dispute can then be decided on merits.

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