Commissioner Of Income Tax,Bhopal vs. Smt. Tripti Agrawal

ITA/83/2011HC Madhya Pradesh28 April 2014Bench: HON'BLE SHRI JUSTICE RAJENDRA MENON1 pages

For Petitioner: Sanjeev Tuli

AI SummaryDismissed

What did the High Court hold?

The Tribunal decided that no substantial question of law arose for consideration in the appeal. The Court, in its reasoning, referred to its detailed order passed on 23.01.2014 in a connected appeal (I.T.A. No. 85/11) which was dismissed on the same ground. The Court found no reason to make any further indulgence in the matter, applying the same reasoning. Therefore, the appeal was dismissed. No specific issues were decided on merits as the appeal was dismissed at the admission stage. The operative direction was the dismissal of the appeal.

What were the facts?

This is an appeal filed by the Department against an order passed by the Income Tax Appellate Tribunal (ITAT) dated 30/12/2010. The Department sought exemption from filing a certified copy of the ITAT's order, stating it had been filed in a related appeal, I.T.A. No. 85/11. The Court allowed this exemption. The Court heard the appellant's counsel on the question of admission of the present appeal, noting it was against the same impugned order and respondent as I.T.A. No. 85/11. The Court had previously dismissed I.T.A. No. 85/11 on 23.01.2014, finding no substantial question of law arose.

What were the issues?

1. Whether a substantial question of law arises for consideration in the appeal filed by the Department against the ITAT's order dated 30/12/2010, under Section 260A of the Income Tax Act, 1961. Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The revenue, as the appellant, argued that the ITAT's order was not tenable. The revenue relied on the fact that a similar appeal (I.T.A. No. 85/11) filed by the Department against the same impugned order and respondent had already been dismissed by the Court on 23.01.2014 on the ground that no substantial question of law arose.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

I.T.A. No. 83/2011 28.04.2014.

Calling in question the tenability of the order passed by the Income Tax Appellate Tribunal dated 30/12/2010 this appeal has been filed.

Exemption from filing certified copy sought for on the ground that the same has been filed in I.T.A. No. 85/11.

Keeping in view the aforesaid, exemption as prayed for, is allowed.

Learned counsel for the appellant Shri Sanjay Lal is heard on the question of admission against the same impugned order and against the same respondent/Assesse. I.T.A. No. 85/2011 was also filed by the Department under Section 260A of the Income Tax Act and by a detailed order passed by us on 23.01.2014, the said appeal has been dismissed on the ground that no substantial question of law arises for consideration in the appeal. On the ground of reason already indicated in a detailed order passed by us on 23.01.2014, we see no reasons to make any further indulgence in the matter.

Appeal is also dismissed in view of the above.

(Rajendra Menon)

(A.K.Sharma)

Judge

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