Connected appeals from the same order must be heard together; separate disposal of a pending related appeal was improper.

Where two appeals arise from the same first appellate order, the appellate forum should hear and decide them together if one earlier appeal remains pending. Disposing of the later appeal in isolation risks inconsistent treatment of rival challenges to the same order, and the Tribunal was therefore held to have acted incorrectly in proceeding separately. The matter was remitted for fresh disposal along with the connected pending appeal, so that both appeals could be considered in a coordinated manner.

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Issues: Whether the Tribunal was justified in disposing of the Revenue's appeal arising from a common order without considering the assessee's earlier pending appeal against the same order.

Analysis: Both appeals arose from the same first appellate order. The assessee's appeal, filed earlier in point of time, was still pending before the Tribunal. In these circumstances, the Tribunal ought to have taken up both appeals together and decided them in a connected manner, so that the rival challenges to the common order could be examined consistently.

Conclusion: The Tribunal erred in deciding the later appeal independently without taking up the earlier pending appeal. The matter required reconsideration along with the assessee's appeal.

Final Conclusion: The revision succeeded on the procedural issue and the matter was sent back to the Tribunal for fresh disposal along with the connected appeal.

Ratio Decidendi: Where two appeals arise from the same order and one remains pending earlier in point of time, the appellate forum should not dispose of one appeal in isolation without considering the connected appeal on the same subject matter.

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