For issuing a consolidation order for consolidation of appeals pending for a long time, Revenue shall move a comprehensive application before the ITAT, serving a copy in advance to the assessee - Vide decision of High Court of Delhi in BPTP Ltd. vs. Prinicpal Commissioner of Income Tax
The Honorable High Court of Gujarat in the above case has held that if the revenue were to issue consolidation order to the assessee, it can do so only after making an application to the ITAT(Income Tax Appellate Tribunal) supported by a proper reason and should also serve a notice in advance to the assessee.