The Commissione Of Income Tax,Indore vs. M/S Bright Automotives

ITA/108/2005HC Madhya Pradesh03 January 2014Bench: HON'BLE SHRI JUSTICE SHANTANU KEMKAR1 pages

For Petitioner: Ku. Veena Mandlik /

AI SummaryDismissed

What did the High Court hold?

The High Court declined to interfere with the impugned order passed by the ITAT. The reasoning was based on the concession made by the appellant's counsel that the issue had already been decided by the ITAT and that the ITAT's prior order had attained finality due to the unsuccessful challenge by the appellant before the High Court. Therefore, the appeal was dismissed. The High Court did not decide any specific issue on merits but rather dismissed the appeal on procedural grounds based on the appellant's own submissions. No part of the ITAT's order was expressly left undecided.

What were the facts?

The appellant, Shri R.L. Jain, has filed an intra-court appeal challenging the order dated 07.05.2004 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.456/Ind/1998 and ITA No.530/Ind/1998. The learned Senior Counsel for the appellant conceded that the question involved in the present appeal had already been decided by the ITAT, as noted in paragraph 2 of the impugned order. He further submitted that the ITAT's order dated 07.05.2004, referred to in paragraph 2 of the ITAT's order, had attained finality because a previous challenge to it by the appellant before the High Court was unsuccessful.

What were the issues?

1. Whether the High Court should interfere with the order dated 07.05.2004 passed by the ITAT, considering that the issue involved has already been decided by the ITAT and a prior challenge to the ITAT's order by the appellant before the High Court was unsuccessful. Assessee's contention: The learned Senior Counsel for the appellant did not dispute that the question involved in this appeal had already been decided by the ITAT. He also acknowledged that the ITAT's order dated 07.05.2004 had attained finality as a previous challenge by the appellant before the High Court was unsuccessful. Revenue's contention: No specific contention is recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

Income Tax Appeal No.108/2005 03.01.2014 Shri R.L. Jain, learned Senior Counsel with Ms. Veena Mandlik, learned counsel for the appellant. Heard on the question of admission. By filing this intra court appeal, the appellant has challenged the order dated 07.05.2004 passed by the Income Tax Appellate Tribunal (for short, the ITAT) in ITA No.456/Ind/1998 and ITA No.530/Ind/1998. When the matter came up for final hearing, it has not been disputed by the learned Senior Counsel for the appellant that the question involved in this appeal has already been decided by the ITAT as reflected in paragraph 2 of the impugned order. He also submits that the said order dated 07.05.2004 passed by the ITAT, as referred to in paragraph 2 of the order of ITAT, has attained finality, as the said order though challenged by the appellant before this Court, but the appellant could not get success in it. Having regard to the aforesaid submissions, we decline interference in the impugned order passed by the ITAT. The appeal fails and is hereby dismissed.

(Shantanu Kemkar) (Mool Chand Garg) Judge

Judge Pithawe RC

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