2018 (7) TMI 1564

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....ash Gautam ORDER 1. The Petitioner is aggrieved by the order of the Income Tax Appellate Tribunal (hereinafter referred to as 'ITAT') of 11th July 2018 consolidating 13 appeals pending before different Benches. The Petitioner is aggrieved by the cryptic and unreasoned order and relies upon the application filed by one of the parties, i.e., the Commissioner of Income Tax on 3rd April 2018 (fo....

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....he subsequent order of 9th July 2018 which too discloses utter non-application of mind, should be maintained. Learned counsel submits that these orders deserve to be quashed at the threshold. It is also pointed out that later order of 9th July 2018 in fact purports to consolidate an appeal, which was disposed of earlier. 2. The learned counsel for the Revenue seeks to justify the consolidation ....

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....iven these circumstances, the Tribunal ought to have at least followed the proper procedure, laid down in Dr. Prannoy Roy (supra) and even enunciated by its previous order in Olympia Paper & Stationery Stores (supra). Firstly, it should have given adequate notice to the Appellant on the issue of consolidation and secondly, if the Revenue's request is found feasible and reasonable, indicate brief r....