TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Multiple appeals dismissed for abuse of legal process under Income Tax Act</h1> <h3>Jeevan Jyoti Charitable Trust Versus Pr. Commissioner of Income Tax, Central, Lucknow</h3> 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 ... Multiple appeals against one CIT order - duplicate appeals - 12 appeals by the assessee all directed against the order of Pr. CIT (Central), Allahabad passed under section 12AA(3) and 80G (5) of the Income Tax Act - HELD THAT:- It seems that the assessee has filed total 13 appeals purportedly each for assessment years 2007-08 to 2019-20 without having any order relating to these assessment years to be challenged. Therefore, the assessee has mis-represented the basic information and facts required in Form No. 36 as well as abused the process of law by filing 13 appeals instead of one appeal against one impugned order. Accordingly, one appeal was taken as a lead case for the purpose of hearing and disposal which we are deciding vide separate order and the remaining 12 appeals are nothing but invalid duplicate appeals and are nonest. Accordingly, in view of the fact that these 12 appeals are duplicate and therefore, these are liable to be dismissed as invalid appeals being nonest. We order accordingly. 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.
TaxTMI 
TaxTMI 
