Revenue appeal unsustainable after dismissal of reference application, as the basis for challenge no longer survived.

The Revenue's challenge to the Commissioner (Appeals)' order was rendered unsustainable once the High Court dismissed the reference application relating to the earlier final order. The Tribunal noted that the Revenue's appeal rested on the existence of that pending reference, and when that basis ceased to survive, no legal infirmity remained in the impugned order. On that footing, the Tribunal found the appeal to be without merit and dismissed it.

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Issues: Whether the Revenue's appeal challenging the Commissioner (Appeals)' order could survive after the High Court dismissed the Revenue's reference application in relation to the earlier final order.

Analysis: The appeal was founded on the contention that the earlier final order had not been accepted by the Revenue and that a reference application was pending before the High Court. The Tribunal noted that the High Court had subsequently dismissed the reference application, and therefore the basis of the Revenue's challenge no longer survived. In view of that development, the impugned order did not suffer from any legal infirmity.

Conclusion: The Revenue's appeal had no merit and was dismissed.

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