Connected appeals should be heard together when arising from the same order; Tribunal recalls dismissal of Revenue's appeal.

Where the Revenue's appeal and the assessee's cross-appeal arose from the same Commissioner (Appeals) order, the Tribunal held that the connected matters should be adjudicated together. As the assessee's appeal had already been restored for hearing, recall of the earlier dismissal order in the Revenue's appeal was warranted to enable joint disposal of both appeals. The Tribunal accordingly recalled the order dismissing the Revenue's appeal and allowed the miscellaneous application.

---

---

Issues: Whether the Tribunal should recall its earlier order dismissing the Revenue's appeal so that it may be heard together with the assessee's cross-appeal arising from the same order.

Analysis: The Tribunal noted that both appeals arose from the same order of the Commissioner (Appeals). The assessee's appeal had been restored for hearing, and the Revenue had also accepted the earlier order with no further appeal filed. Since the connected appeals were required to be adjudicated together, recall of the earlier dismissal order was warranted.

Conclusion: The order dismissing the Revenue's appeal was recalled, and the miscellaneous application was allowed.

---