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2018 (7) TMI 1564 - HC - Income TaxConsolidating of appeals - validity of ITAT order - Held that:- The record nowhere discloses nor does the Revenue dispute that the ITAT did give any notice to the Petitioner/assessee before issuing the consolidation order. Apparently all these appeals preferred by the appellant were being listed and heard repeatedly by different Benches. Assessee’s counsel submits that the ground of adjournment was that the appeals would be consolidated. Given these circumstances, the Tribunal ought to have at least followed the proper procedure, laid down in Dr. Prannoy Roy (2018 (5) TMI 593 - DELHI HIGH COURT) and even enunciated by its previous order in Olympia Paper & Stationery Stores (1997 (3) TMI 157 - ITAT MADRAS-A). 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 reason as to why the consolidation was essential. The failure of the ITAT to confirm to salient features vitiates its order. In these circumstances, the impugned order dated 11th June 2018 and the subsequent order of 9th July 2018 consolidating all appeals are hereby quashed. In case the Revenue wishes to consolidate all these appeals, it shall move a proper comprehensive application before the ITAT, serving a copy in advance to the assessee
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