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TMI Blog2022 (11) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have been that a comprehensive view be taken upon hearing of the appeal preferred by the assessee as well. As decided in COMMISSIONER OF SALES TAX, UP., LUCKNOW VERSUS VIJAI INT. UDYOG [ 1984 (10) TMI 42 - SUPREME COURT] since both the parties were before the Tribunal, it was proper that when the assessee s appeal was taken up first, the Tribunal s attention should have been drawn to the fact that the Commissioner s appeal against the same decision of the Assistant Commissioner was pending and both should have been clubbed together. If that had been done the unfortunate situation which has necessitated the present appeal to be carried to this Court would not have arisen. Course of action adopted by the Tribunal in deciding only t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 impugned order contrary to the well settled law that cross-appeals before the Tribunal from the same order ought to be consolidated and disposed off vide a common order? In our opinion the question of law as suggested is a substantial question of law and shall be framed as substantial question No. 5 along with substantial questions framed vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber, 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 Tribunal in the assessee s own case for the year 1995-96 and took a view in favour of the Revenue and against the appellant assessee. Learned Counsel for the appellant urged that the course of action adopted by the Tribunal was totally erroneous, inasmuch as the appeal preferred by the appellant before the Tribunal would be rendered infructuous, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal 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 the Tribunal has not at all dealt with the request of the appellant herein, for purposes of a consolidation of the appeals preferred by the contesting parties, which prayer should have been dealt with appropriately in the order impugned. 9. Be that as it may, we allow the present appeal and answer question No. 5 in favour of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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