Scope of 'subject of an appeal' clarified: orders disposed without a merits order are not treated as subject of appeal. The Board clarifies that an order is not to be regarded as the subject of an appeal where the appeal has been disposed of by the Commissioner (Appeals) or the Appellate Tribunal without passing an order on the merits under the prescribed appellate provisions; this includes appeals withdrawn and dismissed as such, appeals dismissed as incompetent, and appeals dismissed on the ground of limitation.
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Provisions expressly mentioned in the judgment/order text.
Scope of 'subject of an appeal' clarified: orders disposed without a merits order are not treated as subject of appeal.
The Board clarifies that an order is not to be regarded as the subject of an appeal where the appeal has been disposed of by the Commissioner (Appeals) or the Appellate Tribunal without passing an order on the merits under the prescribed appellate provisions; this includes appeals withdrawn and dismissed as such, appeals dismissed as incompetent, and appeals dismissed on the ground of limitation.
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