https://www.taxtmi.com/caselaws?id=404694 An appellate order passed by a Commissioner (Appeals) after compulsory retirement is without jurisdiction because the authority becomes functus officio; the Tribunal treated such orders as a nullity. It also noted that orders dealing with matters outside the territorial jurisdiction assigned to the office suffer from the same jurisdictional defect. On that basis, the impugned appellate orders were held void and not sustainable in law, and the matters were remanded to the competent jurisdictional Commissioner (Appeals) for fresh adjudication after giving the parties an opportunity of hearing. en-us Fri, 08 Jan 2021 00:00:00 +0530 Wed, 07 Jun 2023 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404694 An appellate order passed by a Commissioner (Appeals) after compulsory retirement is without jurisdiction because the authority becomes functus officio; the Tribunal treated such orders as a nullity. It also noted that orders dealing with matters outside the territorial jurisdiction assigned to the office suffer from the same jurisdictional defect. On that basis, the impugned appellate orders were held void and not sustainable in law, and the matters were remanded to the competent jurisdictional Commissioner (Appeals) for fresh adjudication after giving the parties an opportunity of hearing. Case-Laws Income Tax Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404694