Income Tax Appellate Tribunal - Allahabad
Jeevan Jyoti Charitable Trust, ... vs Pr. Commissioner Of Income Tax ... on 16 September, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
ALLAHABAD BENCH, ALLAHABAD
(THROUGH VIRTUAL COURT),
BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER
AND
SHRI. RAMIT KOCHAR, ACCOUNTANT MEMBER
ITA No.74 to 85/ALLD/2019
Assessment Years: Nil
Jeevan Jyoti Charitable Trust, v. Pr. Commissioner of Income
162, Bai Ka Bagh, Lowther Road, Tax, Central, Lucknow
Allahabad, U.P.
TAN/PAN: AAATJ4359H (Respondent)
Appellant by: Mr. Gaurav Bansal, C.A.
Respondent by: Ms. Nidhi Verma Singh, CIT DR
Date of hearing: 15.09.2021
Date of pronouncement: 16.09.2021
ORDER
PER BENCH:
These are the 12 appeals by the assessee all directed against the order dated 29th March, 2019 of Pr. CIT (Central), Allahabad passed under section 12AA(3) and 80G (5) of the Income Tax Act.
2. At the outset, we note that the assessee has filed 13 appeals in ITA No. 73 to 85/Alld/2019 against one impugned order dated 29.03.2019 of Pr. CIT passed under section 12AA(3) and 80G(5) of the Income Tax Act. 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, the appeal in ITA No. 73/Alld/2019 was taken as a lead case for the purpose of hearing and disposal which we are deciding vide separate ITA Nos. 74 to 85/ALLD/2019 Jeevan Jyoti Charitable Trust 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.
3. In the result, the appeals filed by the assessee in ITA Nos. 74 to 85/Alld/2019 are dismissed being duplicate and nonest.
Order pronounced in the open Court on 16.09.2021 through video conferencing at Allahabad.
Sd/- Sd/-
[RAMIT KOCHAR] [VIJAY PAL RAO]
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 16/09/2021
Allahabad
sh
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT(A), Allahabad
4. CIT
5. DR
By order
Assistant Registrar
2