Kerala State Council For Science Technology And Environment Vs ACIT (Exemption) (Kerala High Court)
Kerala High Court held that appeals on identical issue can be disposed by passing single order containing single DIN. Thus, passing of single order for multiple appeal is legally valid. Accordingly, writ disposed of.
Facts- The petitioner, an assessee under the Income Tax Act, has approached this Court being aggrieved by order passed by the First Appellate Authority under Section 250 of the Income Tax Act. Earlier, being aggrieved by assessment orders pertaining to the years 2012-13, 2013-14, 2014-15, 2017-18, 2021-22, 2022-23 and 2023-24, the petitioner submitted appeals before the 4th respondent-First Appellate Authority. However, all those appeals were disposed of by a common order rejecting the same. This writ petition is submitted challenging passing of common order, which carries a single DIN.
Conclusion-Held that I do not find any specific prohibition to dispose of more than one appeal by a common order . As rightly pointed out by the learned Standing Counsel for the respondents, on going through the appeals submitted and Ext.P15 order passed, it can be seen that the issues raised in all those appeals are identical, and therefore, I do not find any prejudice is being caused to the petitioner on account of the same. However, even while accepting that contention, the fact that Ext.P15 order contain a single DIN, cannot be ignored. The said fact should not cause any prejudice to the petitioner at the time of filing the statutory appeals, as the petitioner has to submit separate appeals in respect of each assessment orders/first appellate orders, and the petitioner has every right to invoke the said remedy. Therefore, it is the obligation of the respondents to ensure that, separate appeals submitted by the petitioner in respect of the assessment orders referred to above, have to be entertained and the same shall not be rejected merely because of the reason that, the impugned order carries a single DIN.
