Maintainability of a single recall application for multiple assessment years fails where separate year-wise applications are required.

A single miscellaneous application seeking recall of a consolidated ex parte order covering multiple assessment years was held not maintainable because each assessment year required a separate recall application. The defect meant the application did not properly correspond to all years disposed of in the common order, so it was treated as infructuous in its present form. However, liberty was granted to file separate miscellaneous applications year-wise. The assessee was therefore directed to proceed with individual applications for each assessment year.

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Issues: Whether a single miscellaneous application seeking recall of a consolidated ex parte order passed for multiple assessment years was maintainable.

Analysis: The application sought recall of a common order disposing of appeals for several assessment years, but only one miscellaneous application was filed. Since separate appeals or recall applications are required in relation to each assessment year covered by the consolidated order, the application did not properly correspond to all the years involved. The defect rendered the application infructuous in its present form, though liberty remained to file separate miscellaneous applications year-wise.

Conclusion: The single miscellaneous application was not maintainable in its present form and was dismissed as infructuous; the assessee was directed to file separate applications for each assessment year.

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