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2019 (1) TMI 1278 - HC - Income TaxReview petition - Right given to a partner to file an appeal under Section 247 - no appearance for the respondent - Held that:- Single Judge noticed that the Revenue had already approached the Tribunal against the order of the first appellate authority in the appeal filed by the Partner and, hence, directed the Tribunal to consider whether the appeal was maintainable before the first appellate authority. The Tribunal considered the appeal filed by the Revenue, by Annexure-J order dated 06.01.2012. As noticed from Annexure-J, the date of hearing was 03.01.2012. We see from the order of the Tribunal that though an objection was raised with respect to the maintainability of the appeal by the Revenue before the Tribunal, on the very same grounds as raised in the Review Petition, the Tribunal refused to consider the same since the High Court had already directed consideration on merits. It is unfortunate that the Revenue did not place the order of the learned Single Judge in the Review Petition passed six years prior, before the Tribunal. The learned Senior Counsel, Government of India (Taxes) would submit that since the CIT (Appeals) at the second instance had acted without jurisdiction, the order is non est in law. No reason to hold so in an appeal since the Revenue has not raised such contentions before the first appellate authority or before the Tribunal nor even before this Court in the Review Petition. The original demand as is revealed from Annexure-C was only ₹ 15,02,720/-, which is far lesser than that prescribed in the litigation policy. The appeal is one of the year 2012 and though the appeal stood admitted in 2012 itself, there was no appearance for the respondent since notice was not served. Paper publication was taken out only in 2018. We are of the opinion that this is a fit case to be rejected on the ground of litigation policy
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