Appellant :Commissioner Of Income Tax, Bhopal (M.p v. Respondent :M.p. State Civil Supplies Corporation Limited

THE HIGH COURT OF MADHYA PRADESH: JABALPUR(Division Bench) ITA No. 76/2010 APPELLANT :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 underSection 260-A of the Income Tax Act, 1961 (for short “the Act”) against anorder dated 26.11.2009 passed by the Income Tax Appellate Tribunal, IndoreBench, Indore (hereinafter referred to as “the Tribunal”) in ITANo.105/Ind/2006 in respect of the Assessment Year 2002-03. 2.Having heard learned counsel for the appellant and upon perusal ofthe appeal, the following substantial question of law arises in the presentappeal:- “Whether on the facts and in the circumstances of the case, theTribunal was justified in law in holding that the appeals werenot maintainable in the absence of the clearance of the S/ Committee on Dispute when the Govt. has filed a curativepetition regarding the ambit of the Committee on Dispute andthe matter has not yet been decided by the Apex Court?” 3.The identical question, as involved in the present appeal, has beenanswered by a Division Bench of this Court in MAIT No.64/2006 (CIT,Jabalpur vs. Northern Coal Fields Limited, Singrauli) decided on16.01.2020 and the matter was remanded relying upon the decision of theSupreme Court in Electronics Corporation of India Limited vs. Union ofIndia and others, (2011) 3 SCC 404, wherein it is held that CoD approvalis not necessary for filing the appeal. 4.In view of the said fact, the present appeal is also allowed anddisposed of on the same terms as in Northern Coal Fields Limited (supra).Accordingly, the substantial question of law is, thus, answered in favour ofthe appellant-Revenue. The order impugned herein is set aside. The matter isremanded to the learned Tribunal to re-decide the appeal on merits inaccordance with law. (Ajay Kumar Mittal) Chief Justice (Vijay Kumar Shukla) Judge