Res judicata bars a fresh appeal after withdrawal of an earlier challenge to the same order and finality has attached.

A fresh appeal against the same order was not maintainable after an earlier appeal on that order had been withdrawn and the dispute had attained finality. The Tribunal applied the principles of res judicata, constructive res judicata, and finality of litigation to hold that issues already raised, or which ought to have been raised earlier, could not be re-agitated in repetitive proceedings. The present appeal was therefore treated as an abuse of process and rejected in limine, leaving the assessment dispute unopened.

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Issues: (i) whether the appeal was maintainable in view of the earlier appeal against the same order having already been withdrawn and the matter having attained finality; (ii) whether the filing of the present appeal amounted to abuse of the process of court and was barred by res judicata and constructive res judicata.

Issue (i): whether the appeal was maintainable in view of the earlier appeal against the same order having already been withdrawn and the matter having attained finality.

Analysis: The appeal challenged an order that had already been carried in appeal before the Tribunal and thereafter withdrawn. The Tribunal treated the controversy as already concluded and held that a fresh appeal against the same order could not be entertained after such earlier disposal, as the matter had attained finality.

Conclusion: The appeal was held to be not maintainable.

Issue (ii): whether the filing of the present appeal amounted to abuse of the process of court and was barred by res judicata and constructive res judicata.

Analysis: The Tribunal applied the principles of res judicata, constructive res judicata, and finality of litigation to hold that repetitive proceedings on the same cause cannot be permitted. It relied on the settled doctrine that issues which were or ought to have been raised earlier cannot be re-agitated, and that relitigation is an abuse of judicial process.

Conclusion: The present appeal was treated as an abuse of process and barred by the principles of res judicata and constructive res judicata.

Final Conclusion: The assessee's challenge was rejected in limine and the assessment dispute was not reopened.

Ratio Decidendi: A party cannot maintain a fresh proceeding on the same cause after the earlier proceeding on the same order has been withdrawn or otherwise concluded, and such relitigation is barred by res judicata, constructive res judicata, and the doctrine against abuse of process.

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