TMI Blog2024 (1) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... peals came to be dismissed by the High Court of Rajasthan without adjudication on merits - HELD THAT:- We are of the opinion that the High Court would have condoned the delay in filing the paper books As Appeal stood dismissed for non-compliance, the High Court was of the opinion that inconsistent orders cannot be passed and proceeded to dismiss appeal without examining the matter on merits. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er adjudication and determination on merits. There is no precedent that we lay down in these appeals. Facts that speak for themselves, they are as follows. For Assessment Year 2001-2002, the Assessing Officer passed an order dated 10.03.2004 disallowing the allowance of interest. The appeals against the said order were dismissed by the Commissioner of Income Tax on 18.09.2007 and by the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r connected appeal also arose from similar proceedings, but related to Assessment Year 2002-2003. In this the Assessing Officer had similarly disallowed the allowance by order dated 16.02.2005. The appeal by the assessee was allowed by the Commissioner of Income Tax on 28.12.2007. The Income Tax Appellate Tribunal however allowed the Revenue s appeal by its order dated 31.07.2008. In the Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of the High Court when Appeal No. 816 of 2008 was taken for consideration, the High Court by its order dated 10.05.2017 dismissed Appeal No. 816 of 2008 on the ground that assessee s Appeal No. 817 of 2008 as well the review was dismissed. It is thus clear from the above that the High Court has not considered the matter on merits. The Appeal No. 817 of 2008 was dismissed only on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 25.02.2015 as also the order in review dated 26.04.2017 and restore Appeal No. 817 of 2008 on the record of the High Court. Following the restoration of Appeal No. 817 of 2008, we also set-aside, the order dated 10.05.2017 as well as order in review dated 24.10.2017 and restore the Appeal No. 816 of 2008 to its original number. The High Court shall now take up Appeal Nos. 816 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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