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Issues: Whether the appeal before the Commissioner (Appeals) against an internal endorsement on the request letter was maintainable, and whether the matter should be decided on merits at that stage.
Analysis: The endorsement recorded by the appraising officer and the Assistant Commissioner was not a decision disposing of the request letter. It was an internal noting and, on the record, had not been shown to be a communicated adjudicatory order capable of appeal. In the absence of a speaking order by the jurisdictional Assistant / Deputy Commissioner, the Commissioner (Appeals) ought not to have entertained the appeal or entered into the merits of the request. The proper course was for the jurisdictional authority to decide the request afresh after following the principles of natural justice.
Conclusion: The appeal was not maintainable at that stage, and the impugned appellate order was set aside. The matter was remanded to the original adjudicating authority to pass a speaking order on the request letter.
Final Conclusion: The revenue succeeded, the appellate order was annulled, and the request was left for fresh consideration by the jurisdictional adjudicating authority.
Ratio Decidendi: An internal endorsement that does not amount to a communicated decision on a request is not appealable, and a first appeal cannot be entertained before the jurisdictional authority has passed a speaking order.
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