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2018 (7) TMI 1564

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..... t 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 St .....

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..... Piyush Kaushik, Adv. For The Respondent : Ruchir Bhatia and Kailash 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 on .....

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..... n these circumstances, there is no reason why the consolidation order, and the 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. .....

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..... 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 (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, .....

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