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2022 (11) TMI 1415 - BOMBAY HIGH COURTSelective appeal/issues addressed by ITAT - Consolidation of revenue and assessee appeal denied - Tribunal passing order only in relation to the Respondent’s appeal even though the Appellant has also filed an appeal from the same order of the CIT(A) - charging interest u/s 234B - tax was deductible at source on assessee’s income u/s 195 - HELD THAT:- Right course for the Tribunal should have been that a comprehensive view be taken upon hearing of the appeal preferred by the assessee as well. As decided in COMMISSIONER OF SALES TAX, UP., LUCKNOW VERSUS VIJAI INT. UDYOG [1984 (10) TMI 42 - SUPREME COURT] since both the parties were before the Tribunal, it was proper that when the assessee’s appeal was taken up first, the Tribunal’s attention should have been drawn to the fact that the Commissioner’s appeal against the same decision of the Assistant Commissioner was pending and both should have been clubbed together. If that had been done the unfortunate situation which has necessitated the present appeal to be carried to this Court would not have arisen. Course of action adopted by the Tribunal in deciding only the appeal of the Revenue in fact results in a lot of prejudice to the case of the appellant, whose appeal is still pending before the Tribunal. In fact the Tribunal would not be able to take a contrary view if at all it were to take one in the appeal preferred by the appellant, having already expressed an opinion in the appeal preferred by the Revenue. Situation could have well been avoided if both the appeals were taken for decision together. We also find in the order impugned that the Tribunal has not at all dealt with the request of the appellant herein, for purposes of a consolidation of the appeals preferred by the contesting parties, which prayer should have been dealt with appropriately in the order impugned.
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