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The HC held the appeal before the Tribunal was maintainable and affirmed that the impugned Tribunal judgment correctly entertained the second appeal under Section 55(2). The court found the First Appellate Authority erred in exercising discretion by attempting to bifurcate or separate summary rejection from the order fixing part payment; the order of summary rejection could not be treated independently of the part-payment direction. Accordingly, the respondent-assessee was not precluded from challenging the First Appellate Authority's part-payment order as incidental to final disposal of the appeal. The HC disposed of the reference and upheld the Tribunal's conclusion on maintainability.
The HC held the appeal before the Tribunal was maintainable and affirmed that the impugned Tribunal judgment correctly entertained the second appeal under Section 55(2). The court found the First Appellate Authority erred in exercising discretion by attempting to bifurcate or separate summary rejection from the order fixing part payment; the order of summary rejection could not be treated independently of the part-payment direction. Accordingly, the respondent-assessee was not precluded from challenging the First Appellate Authority's part-payment order as incidental to final disposal of the appeal. The HC disposed of the reference and upheld the Tribunal's conclusion on maintainability.
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