Ponnan JA (dissenting) observed that courts of appeal exist to settle concrete controversies with practical effect, not to give advisory opinions on abstract propositions. He suggested that where a building has been completed, occupied, and fully tenanted during the pendency of an appeal challenging the underlying rezoning, any judgment on appeal would have no practical effect or result. Rogers AJA noted obiter that even if the MAT could receive evidence of the completed building, it was uncertain whether it could or would rely on such evidence to avoid deciding the rezoning merits, particularly given the prohibition in section 20(11)(d)(ii) of the By-law against considering new evidence negatively affecting parties' rights. The majority also observed that the court a quo erred in suggesting that administrative functionaries generally lack jurisdiction to determine points in limine, noting that functionaries must ensure jurisdictional prerequisites are present before adjudicating, subject to correction on review. Rogers AJA criticized as 'absurd and counter-intuitive' the municipal parties' submission that older pending appeals must go to the MAT while newer appeals must go to provincial bodies under the Ordinance.