Can Chief Commissioner direct Commissioner to file appeal against orders of Commissioner (Appeals)?
Sometimes some goods things do come out of totally useless activities as in the delayed appeal case explained above. In this case while agreeing with the Member (Judicial) the Member (Technical) gave a separate order clarifying a vital point of law. The Tribunal held that if a Commissioner did not like the orders of the Commissioner (Appeals) he has to file an appeal with the Tribunal within three months from the date of receipt of the order. Once a Commissioner accepts the order of the Commissioner (Appeals) it is final and the Commissioner becomes functus officio. There is no provision under the law to reverse the decision of the Commissioner. Neither the Board nor the Chief Commissioner has any power under the law to direct the Jurisdictional Commissioner to file an appeal after he has accepted the Order-in-Appeal. Acceptance of the order in appeal is not an empty formality and is normally done after thorough scrutiny. Coming to the facts of the present case, the Member (Technical) observed that the Order-in-Appeal had relied on a judgement of the Supreme Court and the law declared by the Supreme Court is binding on all courts. So the Jurisdictional Commissioner was duty bound to accept the Order-in-Appeal which he duly did. The Commissioner filed the present appeal not on his own will but because of directions from the Chief Commissioner and the Board. But as the Commissioner had performed his statutory duty he has become functus officio and is disabled from filing the appeal. More so when the Chief Commissioner has no statutory power to direct the Commissioner to file an appeal against the Order-in-Appeal.