9911796707
TMI Blog2022 (11) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 27th December, 2010 passed by the Income Tax Appellate Tribunal 'L' Bench, Mumbai ("ITAT"). 2. By virtue of the order dated 30th April, 2014, this Court was pleased to admit the appeal on as many as four substantial questions of law. However, subsequently the memo of appeal was amended pursuant to permission granted by this Court vide order dated 03rd March, 2020, among others the following question of law was suggested: "Whether the Tribunal has erred in passing the impugned order only in relation to the Respondent's appeal before the Tribunal from the order of the CIT(A) dated 28th February, 2008, even though the Appellant has also filed an appeal before the Tribunal from the said order of the CIT(A) and, therefore, is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal filed by the Revenue, the ground of challenge among others appears to be that the CIT(A) had committed an error in restricting the tax-ability to only the Indian operations of the assessee. 6. Be that as it may, the appeal of the Revenue having come up before the Tribunal for consideration, two communications dated 20th and 21st December, 2010 were addressed to the Tribunal by the appellant assessee requesting the consolidation of the two appeals for purposes of decision together. However, the Tribunal vide its order impugned dated 27th December, 2010, totally ignored the prayer of the appellant for consolidation of the two appeals and proceeded to decide the appeal of the Revenue, based upon the earlier decision taken by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that had been done the unfortunate situation which has necessitated the present appeal to be carried to this Court would not have arisen." 7. We are also of the view that the 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. 8. In our opinion, that situation could have well been avoided if both the appeals were taken for decision together. We also find in the order impugned that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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