Commissiner Of Income Tax Bhopal vs. M.S.State Civil Supplies Corporation Ltd.

ITA-76-2010 1 THE HIGH COURT OF MADHYA PRADESH: JABALPUR (Division Bench) ITA No. 76/2010 APP

ELLANT : Commissioner of Income Tax, Bhopal (M.P.) Versus RESPONDENT : M.P. State Civil Supplies Corporation Limited ============================================= Coram: Hon’ble Shri Justice Ajay Kumar Mittal, Chief Justice Hon’ble Shri Justice Vijay Kumar Shukla, Judge ============================================= Appearance: Shri Sanjay Lal, Advocate for the Appellant. ============================================= ORDER

(Oral) { 05.02.2020 } Per: Ajay Kumar Mittal, Chief Justice: The present appeal has been preferred by the appellant-Revenue under Section 260-A of the Income Tax Act, 1961 (for short “the Act”) against an order dated 26.11.2009 passed by the Income Tax Appellate Tribunal, Indore Bench, Indore (hereinafter referred to as “the Tribunal”) in ITA No.105/Ind/2006 in respect of the Assessment Year 2002-03. 2. Having heard learned counsel for the appellant and upon perusal of the appeal, the following substantial question of law arises in the present appeal:- “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the appeals were not maintainable in the absence of the clearance of the ITA-76-2010 2 Committee on Dispute when the Govt. has filed a curative petition regarding the ambit of the Committee on Dispute and the matter has not yet been decided by the Apex Court?” 3. The identical question, as involved in the present appeal, has been answered by a Division Bench of this Court in MAIT No.64/2006 (CIT, Jabalpur vs. Northern Coal Fields Limited, Singrauli) decided on 16.01.2020 and the matter was remanded relying upon the decision of the Supreme Court in Electronics Corporation of India Limited vs. Union of India and others, (2011) 3 SCC 404, wherein it is held that CoD approval is not necessary for filing the appeal. 4. In view of the said fact, the present appeal is also allowed and disposed of on the same terms as in Northern Coal Fields Limited (supra). Accordingly, the substantial question of law is, thus, answered in favour of the appellant-Revenue. The order impugned herein is set aside. The matter is remanded to the learned Tribunal to re-decide the appeal on merits in accordance with law. (Ajay Kumar Mittal) (Vijay Kumar Shukla) Chief Justice Judge S/ Digitally signed by SACHIN CHAUDHARY Date: 2020.03.05 18:37:16 +05'30'