Multiple appeals dismissed for abuse of legal process under Income Tax Act The Tribunal dismissed 12 duplicate appeals filed by the assessee against a single order under sections 12AA(3) and 80G(5) of the Income Tax Act, deeming ...
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Multiple appeals dismissed for abuse of legal process under Income Tax Act
The Tribunal dismissed 12 duplicate appeals filed by the assessee against a single order under sections 12AA(3) and 80G(5) of the Income Tax Act, deeming them invalid due to misrepresentation and abuse of the legal process. One appeal was treated as the lead case for hearing and disposal, while the remaining appeals were dismissed. The Tribunal upheld the dismissal, emphasizing that filing multiple appeals against a single order was an attempt to circumvent the legal system.
Issues: Misrepresentation of facts in filing multiple appeals against a single order under sections 12AA(3) and 80G(5) of the Income Tax Act.
Analysis: 1. The judgment by the Appellate Tribunal ITAT Allahabad pertains to 12 appeals filed by the assessee against an order dated 29th March, 2019 of Pr. CIT (Central), Allahabad, issued under sections 12AA(3) and 80G(5) of the Income Tax Act.
2. The Tribunal noted that the assessee had filed 13 appeals against the same impugned order, each purportedly for different assessment years without any specific orders to challenge for those years. This act was deemed as misrepresentation and an abuse of the legal process.
3. The Tribunal found that the filing of 13 appeals instead of one against the single impugned order was an attempt to circumvent the legal system. Consequently, the Tribunal considered the 12 additional appeals as invalid duplicate appeals and nonest.
4. The Tribunal decided to treat one appeal, ITA No. 73/Alld/2019, as the lead case for hearing and disposal, while dismissing the remaining 12 appeals (ITA Nos. 74 to 85/Alld/2019) as duplicate and nonest.
5. The judgment was pronounced on 16th September 2021 through video conferencing at Allahabad, with the Tribunal upholding the dismissal of the appeals due to their duplicity and misrepresentation of facts in filing multiple appeals against a single order under sections 12AA(3) and 80G(5) of the Income Tax Act.
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