High Court cannot dismiss an appeal u/s. 260A merely having an opinion that the proposed questions of law are not substantial questions of law and they are only on factual aspects.

Loading

High Court cannot dismiss an appeal u/s. 260A merely having an opinion that the proposed  questions of law are not substantial questions of law and they are only on factual aspects. 

NON­REPORTABLE

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 2659 OF 2022

 

The Principal Commissioner of Income Tax­1   ..Appellant (S) Versus

M/s. Bajaj Herbals Pvt. Ltd…Respondent (S)

J U D G M E N T

M.R. Shah, J.

 

  1. Feeling aggrieved and dissatisfied with impugned order dated 01.10.2020/02.12.2020 (modification order) passed by the Division Bench of the High Court of Gujarat at Ahmedabad in R/Tax Appeal 278 of  2020, by which the High Court has dismissed the said appeal preferred by the appellant herein – Revenue, the present appeal has been preferred by the Revenue.
  2. As per the office report the respondent is served. From the office report, it appears that the respondent – assessee sent a letter to the Registry of this Court on 22.10.2021 to grant an adjournment of three The time was accordingly granted. Despite the same no one has filedvakalatnama and none has appeared on behalf of the respondent. Hence, service of notice on the respondent is complete.
  3. substantial questions of law and all the questions proposed are on factual  aspects  of the  matter.  However,  it is required to be noted that except re­producing the proposed questions of  law,  there  is  no  further  discussion on the factual matrix of the case. While issuing  the  notice, this Court passed the following order: ­“Mr. Balbir  Singh,  learned  ASG,  has  vehemently  submitted  that in the impugned order except narrating  the  proposed  questions  of law, there is no independent reasoning given by the High Court while dismissing the  appeal  except  recording  that  “having  gone  through the materials on record, we are  of  the  view  that  none  of  the questions as proposed by the revenue could be termed as the substantial questions of law.  All  the  questions  proposed  are  on factual aspects of the matter”.Hence, issue notice for final disposal returnable within six weeks.Counter be filed within four weeks from the date of receipt of the notice.Dasti, in addition, is permitted.”As the impugned order passed by the High Court is a non­ speaking and non­reasoned order and even the submissions on behalf of the revenue are not recorded, the impugned order passed by the High Court dismissing the appeal is unsustainable.                                                      Under the circumstances, the impugned order is hereby quashed and set aside. The matter is remanded to the High Court to decide and dispose of the appeal afresh in accordance with law and on its own If the High Court is of the opinion that the proposed questions of law are not substantial questions of law and they are on factual aspects, it will be open for the High Court to consider the same in accordance with law, however, the High Court to pass a speaking and reasoned order after recording the submissions made on behalf of the respective parties.
  4. The present appeal is allowed to the aforesaid   No costs.

    (M. R. SHAH)

    (B.V. NAGARATHNA)

     

Menu