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2021 (9) TMI 1413 - ITAT ALLAHABADMultiple 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.
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