Appeal against an order already set aside in connected proceedings cannot survive and is liable to be rejected.

An appeal against an order that has already been set aside in connected proceedings becomes unsustainable because no live controversy remains for adjudication. Here, the Tribunal had earlier annulled the same Order-in-Appeal in the assessee's connected appeal on merits, so the Revenue's separate challenge to that order could not survive. The appeal was therefore rejected as non-maintainable in substance, since the underlying order had ceased to exist for purposes of further challenge.

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Issues: Whether the Revenue's appeal survived for adjudication after the very same impugned order had already been set aside in the assessee's appeal.

Analysis: The impugned Order-in-Appeal had already been set aside by the Tribunal in the assessee's connected appeal, and that prior decision was stated to have allowed the matter on merits. Once the underlying order stood set aside, no surviving controversy remained in the Revenue's appeal against that same order.

Conclusion: The Revenue's appeal did not survive and was rejected.

Final Conclusion: The challenge to the impugned order was rendered non-survivable because the same order had already been annulled in connected proceedings.

Ratio Decidendi: An appeal against an order that has already been set aside in connected proceedings becomes unsustainable and is liable to be rejected as no issue survives for adjudication.

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