Conduct of the Assessee - Dismissing of appeal thereto

Facts:

Assessee's assessment was completed under Section 143(3) on 6-12-2013

Appeal by assessee before CIT(A) which was dismissed 27-7-2016

Appeal with ITAT later withdrawn thus dismissed on hearing on 30-1-2019

Rectification petition was moved under Section 154 against the dismissal petition by CIT(A) before CIT(A) whereby deduction under Section 80IB(10) was allowed to the assessee

Revenue contested this rectification and won before ITAT on 5-7-2022

Assessee appealed against this to ITAT with delay of 2038 days which was dismissed on principles of abuse to res judicata.

Held against the assessee that above action was seen as a litigative adventure by the assessee - thus dismissing their petition.

Abuse of court process by assessee against res judicata has been elaborately commented and deprecated in this verdict.

Supreme Court Practice 1995 published by Sweet & Maxwell. The relevant principles laid down in the aforesaid practice of (res judicata) and which have been accepted by Hon'ble Supreme Court are as follows :-

"This term connotes that the process of the court must be used bona fide and properly and must not be abused. The court will prevent improper use of its machinery and will in a proper case, summarily prevent its machinery from being used as a means of vexation and oppression in the process of litigation.....The categories of conduct rendering a claim frivolous, vexatious or an abuse of process are not closed but depend on all the relevant circumstances. And for this purpose considerations of public policy and the interests of justice may be very material."

Case: Kishor Shankar Garve v. DCIT 2023 TaxPub(DT) 1425 (Pune-Trib)