Maintainability of premature appeal requires reconsideration after co-ordinate Bench decisions are examined; remand ordered for fresh review.

An order dismissing an appeal as premature was quashed because the Tribunal had not ly considered co-ordinate Bench decisions taking a different view in identical circumstances. The High Court held that maintainability required fresh examination after the cited authorities were addressed and an informed view was taken on whether the appeal was premature. The matter was remanded to the Tribunal for reconsideration of maintainability, and if the Tribunal finds the appeal maintainable, it must then decide the appeal on merits.

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Issues: Whether the order dismissing the appeal as premature should be quashed and the matter remanded to the Tribunal for reconsideration of maintainability in the light of decisions of co-ordinate benches.

Analysis: The Tribunal had dismissed the appeal as premature without referring to other Tribunal orders taking a different view in identical circumstances. The Court noted the need for deference to decisions of co-ordinate benches and found that it was not clear whether those decisions had been placed before or considered by the Tribunal. In these circumstances, the question whether the appeal was premature required reconsideration by the Tribunal after examining the cited authorities and taking an informed view on maintainability.

Conclusion: The order dismissing the appeal as premature was quashed and set aside and the matter was remanded to the Tribunal for fresh consideration of maintainability. If the Tribunal holds the appeal maintainable, it must decide the appeal on merits.

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