https://www.taxtmi.com/caselaws?id=6814 A party cannot maintain an appeal against an item that was deleted pursuant to its own settlement and express concession before the appellate authority, because an appeal lies only at the instance of a person aggrieved by the order. Here, the Department had voluntarily accepted deletion of the disputed amount and the appellate order merely recorded that concession, so it was not aggrieved on that issue. The Tribunal therefore lacked jurisdiction to entertain the Department's challenge to the deletion, and the assessee succeeded on maintainability. en-us Wed, 15 Feb 1967 00:00:00 +0530 Mon, 02 Feb 2009 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6814 A party cannot maintain an appeal against an item that was deleted pursuant to its own settlement and express concession before the appellate authority, because an appeal lies only at the instance of a person aggrieved by the order. Here, the Department had voluntarily accepted deletion of the disputed amount and the appellate order merely recorded that concession, so it was not aggrieved on that issue. The Tribunal therefore lacked jurisdiction to entertain the Department's challenge to the deletion, and the assessee succeeded on maintainability. Case-Laws Income Tax Wed, 15 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6814