Appeals Against Miscellaneous Orders Held Infructuous, Issues To Be Decided In Pending Challenges To Final Tribunal Order HC held that the appeals challenging the Tribunal's orders allowing miscellaneous applications filed by the assessee had become infructuous. It was ...
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Appeals Against Miscellaneous Orders Held Infructuous, Issues To Be Decided In Pending Challenges To Final Tribunal Order
HC held that the appeals challenging the Tribunal's orders allowing miscellaneous applications filed by the assessee had become infructuous. It was brought to the Court's notice that separate appeals against the Tribunal's final order were already pending. Recording the consensus of counsel for both parties, HC declined to examine the merits of the miscellaneous orders and dismissed the present appeals as infructuous, leaving all questions arising from the Tribunal's final order to be adjudicated in the separately filed appeals.
The Revenue appealed against orders of the Income Tax Appellate Tribunal allowing miscellaneous applications filed by the assessee. An earlier appeal (T.C.A. No. 810/2013) had already been admitted by the High Court on 28.01.2014, with substantial questions of law framed against the Tribunal's final order. During hearing of the present appeals, both sides informed the Court that a separate appeal (T.C.A. No. 114/2015) had been filed against the Tribunal's final order itself. As the impugned orders arose only from miscellaneous applications linked to that final order, the Court held that these two appeals had become "infructuous" and dismissed them accordingly, with no order as to costs.
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