Principal Commissioner vs. M/S Golden Realties

ITA/90/2022HC Madhya Pradesh04 January 2023Bench: HON'BLE SHRI JUSTICE SHEEL NAGU2 pages

For Petitioner: Sanjay Lal

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal, like the previously dismissed ITA No. 80/2022, does not involve a substantial question of law. The Court, after hearing the learned counsel for the Revenue, found no reason to deviate from its earlier decision in ITA No. 80/2022, which had dismissed the Revenue's appeal at the admission stage. Therefore, the present appeal is also dismissed in limine due to the absence of a substantial question of law. The operative direction is the dismissal of the appeal. No specific issues were decided on merits as the appeal was dismissed summarily.

What were the facts?

The Revenue, Principal Commissioner of Income Tax I, Bhopal, has filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 04.10.2021 passed by the Income Tax Appellate Tribunal (ITAT), Indore Bench. This appeal concerns a different assessee, M/s. Golden Realities, and is identified as ITA No. 80/2022. The High Court of Madhya Pradesh at Jabalpur had previously dismissed a similar appeal filed by the Revenue (ITA No. 80/2022) at the admission stage on 13.10.2022, finding no substantial question of law. The present appeal is filed against a separate ITAT order concerning a different assessee but is being considered by the same bench.

What were the issues?

1. Whether the appeal filed by the Revenue raises a substantial question of law, as required under Section 260A of the Income Tax Act, 1961, for admission by the High Court. The Revenue, through its counsel, argued that the appeal should be admitted. However, the judgment does not record specific arguments made by the Revenue regarding the substantial question of law. The ITAT's order is under challenge. The High Court's previous decision in ITA No. 80/2022, which involved a similar appeal by the Revenue against a different assessee, found no substantial question of law. The present appeal is being considered in light of that precedent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE VIRENDER SINGH ON THE 4th OF JANUARY, 2023 INCOME TAX APPEAL No. 90 of 2022 BETWEEN:- PRINCIPAL COMMISSIONER OF INCOME TAX I, DISTRICT-BHOPAL (MADHYA PRADESH) .....PETITIONER (BY SHRI SANJAY LAL - ADVOCATE ) AND M/S GOLDEN REALTIES THROUGH AUTHORISED OFFICER, 1 GOLDEN CITY BESIDE NANAK NAGAR, GRAM BIJANWADA, PANCHMARHI ROAD, PIPARIYA (MADHYA PRADESH) .....RESPONDENTS (NONE ) This appeal coming on for Orders this day, JUSTICE SHEEL NAGU passed the following: ORDER The default pointed out by the Registry stands ignored. 2. This appeal has been preferred u/S.260A of Income Tax Act, 1961 against impugned order 04.10.2021 (Annexure P/3) passed by Income Tax Appellate Tribunal, Indore Bench, Indore against which ITA. No.80/2022 (Principal Commissioner of Income Tax vs. M/S. Golden Realities Through Authorised Officer) filed by Revenue in respect of different assessee. 3 . The said ITA was dismissed at the stage of admission as no 1 Signed by: MOHAMMED MOHSIN QURESHI Signing time: 1/5/2023 11:10:00 AM Signature Not Verified (SHEEL NAGU) JUDGE (VIRENDER SINGH) JUDGE substantial question of law was found by this Court by order dated 13.10.2022. 4. After having heard learned counsel for the Revenue, Shri Lal, we do not find any reason to take a different view than the one taken by this Court in ITA. No.80/2022. 5. Consequently, present appeal also stands dismissed in limine in the absence of substantial question of law. mohsin

2 Signed by: MOHAMMED MOHSIN QURESHI Signing time: 1/5/2023 11:10:00 AM Signature Not Verified

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