2023 (3) TMI 115 - AT - Income Tax

Re-argue case - abuse of the process of the court - Appeal against order wherein tribunal dismissed the appeal of the assessee as withdrawn - appeal was filed before this Tribunal against the order of the ld. CIT(A) wherein, the Tribunal dismissed the appeal as withdrawn - appellant moved petition u/s 154 before the ld. CIT(A) against the impugned order, who allowed the petition u/s 154, consequent to which the claim for deduction u/s 80IB(10) came to be allowed in favour of the assessee but order of the ld. CIT(A) allowing the petition u/s 154 was allowed in favour of the Revenue - HELD THAT:- It is obvious that such a litigative adventure by the present appellant is clearly against the principles of Res Judicata as well as principles of Constructive Res Judicata and principles analogous thereto

Res Judicata is common to all civilized system of jurisprudence to the extent that a judgment after a proper trial by a Court of competent jurisdiction should be regarded as final and conclusive determination of the questions litigated and should forever set the controversy at rest. any proceeding which has been initiated in breach of the principle of Res Judicata is prima-facie a proceeding which has been initiated in abuse of the process of Court.

the principles of Constructive Res Judicata, as explained in explanation IV to Section 11 of the CPC, are also applicable to the appellant.

Thus, the attempt to re-argue the case which has been finally decided by the Court of competent jurisdiction is a clear abuse of process of the Court, regardless of the principles of Res Judicata, as has been held by Hon'ble Supreme Court in K.K. Modi v. K.N. Modi [1998 (2) TMI 566 - SUPREME COURT]

Thus, the adventure made by the appellant in filing the present appeal, is nothing but abuse of process of Court, deserves to be deprecated in all possible terms.