Disposing Multiple Income Tax Appeals by Common Order with Single DIN Valid: Kerala HC Directs Rectification of Cause Title Error [Read Order]
The Court stated that the petitioner's statutory right to file separate appeals for each assessment year must be protected, and the presence of a single DIN cannot be used as a ground for rejection
The Kerala High Court ruled that the disposal of multiple income tax appeals by a common order with a single DIN is legally valid, but directed rectification of the cause title error and ensured separate appeals wouldn't be rejected solely on this ground.
The petitioner, Kerala State Council for Science, Technology and Environment, challenged a common appellate order passed by the First Appellate Authority under Section 250 of the Income Tax Act, 1961. This order disposed of seven separate appeals filed against assessment orders for multiple assessment years (2012-13 to 2023-24), all concerning the benefit of Section 11 of the Income Tax Act. The petitioner contended that the common order carrying a single DIN and a cause title referring to a different case would cause difficulties in filing further appeals before the Income Tax Tribunal.
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The Income Tax Department defended the common order, arguing that since all appeals involved identical legal issues, the authority rightly disposed of them together after taking the 2012-13 appeal as the lead case. The Department maintained there was no legal prohibition against such consolidated disposal when common issues were involved.
The Court, after examining Section 250 of the Income Tax Act, held that there is no specific bar against disposing of multiple appeals by a common order when identical issues are involved. It found that the petitioner suffered no prejudice from the consolidated disposal since the legal questions were the same across all appeals. However, the Court acknowledged that the single DIN in the common order could potentially create practical difficulties for the petitioner in filing separate statutory appeals.
A single bench of Justice Ziyad Rahman A.A held that the appellate authority (4th respondent) must suo motu rectify the cause title error within two weeks. If the petitioner files separate appeals against the common order, the Income Tax Tribunal must accept them and not reject them solely because the impugned order carries a single DIN
The Court stated that the petitioner's statutory right to file separate appeals for each assessment year must be protected, and the presence of a single DIN cannot be used as a ground for rejection. The writ petition was disposed of with these directions, balancing the validity of the common order with the protection of the petitioner's appellate rights.
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