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TMI Blog1988 (2) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... esh assessment in accordance with law. In the circumstances, the above appeals filed before me ar rendered infurctuous and are accordingly dismissed as such." 2. We have heard the learned representatives on both sides. 3. On behalf of the appellant, it has rightly been contended that the first appellate authority has missed to discern the true purport of the appellate jurisdiction vested in him by s. 23 of the WT Act, 1957 (referred as 'Act' for brief) and dismissing the appeals as infructuous. 4. It cannot be gainsaid that the WT Act vests in the CWT(A) appellate jurisdiction to hear appeals against specified orders in s. 23, which is a quasi judicial function. This is different than the revisional powers as occurring in s. 25 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no provision for filing an appeal if the Revenue finds any error with such an order. Thus to clothe the Revenue with the authority to challenge an erroneous order passed by the WTO, s. 25 confers powers on the Commissioner to take necessary action within the specified time subject, however, to the conditions prescribed therein. 8. Sec. 25 is further divided in two parts. While sub-s. (2) of s. 25 relieves the Revenue of the above difficulty acting under which they can take care of their interests, sub-s (1) of s. 25 facilitates the assessee, in addition and not in derogation of the appeal right conferred; by s. 23 to challenge the orders passed in any proceedings under this Act for which no appeal is provided or even where such an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing in this case: "But the doctrine of merger is not a doctrine of rigid and universal application and it cannot be said that where ever there are two order, one by the inferior Tribunal and the other by a superior Tribunal, passed in an appeal or revision, there is a fusion or manager of two orders irrespective of the subject-matter of the appellate or revisional contemplated; by the particular statute. In our opinion the application of the doctrine depends on the nature of the appellate or revisional order in each case and the scope of the statutory provisions conferring the appellate or revisional jurisdiction". 12. We feel fortified from the above to lay down that the order of the WTO will fuse with the first appellate order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e final order passed by him in this respect available in W.T.A. No. 360-361/Hyd/87. As against this if we go through the grounds of appeal preferred by the assessee before the Commissioner(A), in these cases, it will be noticed that different grounds are taken. This is not only not unusual but understandable too. While an assessee would be taking up in the first appeal only those issues on which he feels adversely affected or hurt, the Commissioner's action under s. 25(2) of the Act will fall only on subjects on which, in his opinion, the order of the WTO is erroneous in so far as it is prejudicial to the interests of the Revenue. Obviously these two sets of facts and circumstances will be altogether different and like two parallel lines ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned departmental representative, who has rendered very effective assistance in the matter, was able to secure a copy of the memo of appeal filed by the assessee before the Commissioner (A) for 1981-82, which records as many as 12 grounds. He also submitted that the appeal memo for 1980-81 is on the same lines, the only difference between the two assessment made by the WTO being that while during 1980-81 proceedings, he accepted the valuation of the life interest as it is, during 1981-82 proceedings the WTO also examined the subject and arrived at his own estimation; both of which estimations ultimately became a part of the revisional proceedings. 18. Without dwelling deep into the merits of the grounds taken by the assessee in these woul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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