Revenue lacks standing to challenge tribunal dismissal for non-prosecution when no adverse order is passed against it.

The revenue could not maintain an appeal against the Tribunal's dismissal of the assessee's appeal for non-prosecution because it was only the respondent before the Tribunal and was not aggrieved by any order passed against it. Since no adverse order operated against the revenue, it had no cause of action to challenge the dismissal order. The appeal was therefore held not maintainable.

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Issues: Whether the revenue could maintain an appeal against the Tribunal's order dismissing the assessee's appeal for non-prosecution.

Analysis: The appeal before the Tribunal had been dismissed for non-prosecution at the instance of the assessee. The revenue, being the respondent before the Tribunal, was not aggrieved by any order passed against it and therefore had no cause to challenge the dismissal order.

Conclusion: The appeal was held to be not maintainable.

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