Full Judgment Text
1
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. OF 2022
(Arising out of SLP (Civil) No.10396 of 2019)
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) Appellant
VERSUS
M/s. MOTISONS ENTERTAINMENT INDIA PVT. LTD. Respondent
WITH
CIVIL APPEAL NO. OF 2022
(ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO.27852/2019)
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) Appellant
VERSUS
M/s. MOTISONS GLOBAL PVT.LTD. Respondent
WITH
CIVIL APPEAL NO. OF 2022
(ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO.27853/2019)
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) Appellant
VERSUS
M/s. MOTISONS GLOBAL PVT. LTD. Respondent
Signature Not Verified
Digitally signed by Dr.
Mukesh Nasa
Date: 2022.03.11
19:07:34 IST
Reason:
2
AND
CIVIL APPEAL NO. OF 2022
(ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NO.15664/2020)
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) Appellant
VERSUS
M/s. GODAWARI ESTATES PVT. LTD. Respondent
O R D E R
CIVIL APPEAL NO. OF 2022
(Arising out of SLP (Civil) No.10396 of 2019)
1. Leave granted.
2. This appeal challenges the final judgment and order dated 31.07.2018 passed by
the High Court of Judicature for Rajasthan at Jaipur in Income Tax Appeal No.137 of
2018.
3. Insofar as Assessment Year 2012-13 was concerned, an order was passed by the
Assessing Officer adding Rs.7,78,00,000/- to the total income of the assessee which
order was challenged before the Commissioner of Income Tax (Appeals) [for short
“CIT (Appeals)”]. The CIT (Appeals) found that an amount of Rs.6,36,50,000/- out of
Rs.7,78,00,000/- was properly explained by the assessee while in respect of the
remaining amount of Rs.1,41,50,000/-, the source was not properly explained and, as
such, the CIT (Appeals) sustained the addition to the extent of amount of
Rs.1,41,50,000/-.
3
4. The matter was carried in appeal by the assessee as well as the revenue and the
Income Tax Appellate Tribunal vide its judgment and order dated 09.11.2017 affirmed
the view taken by the CIT (Appeals) in respect of Rs.6,36,50,000/- and dismissed the
appeal preferred by the Revenue. It also allowed the appeal in respect of
Rs.1,41,50,000/-, and thus the entire relief was granted in favour of the assessee.
5. Income Tax Appeal No.137 of 2018 preferred at the instance of the Revenue
was disposed of by the High Court by its judgment under appeal with following
observations:
“Counsel for the appellant has taken us to the order of AO, CIT(A) and tribunal
and thereafter contended that both CIT(A) as well as Tribunal have erred in
deleting the addition of Rs.1.95 crore which was made u/s 56(1). However, the
tribunal while considering the matter has discussed the law as well as factual
matrix of the case. In our considered opinion, this is more an appreciation of
facts rather question of law.”
6. In our view, the High Court was not right and justified in disposing of the
appeal with one paragraph order without discussing the issues which arose for
consideration. We, therefore, allow this appeal, set-aside the view taken by the High
Court and remit the matter back to the High Court for fresh consideration. Income
Tax Appeal No.137 of 2018 is thus restored to the file of the High Court to be decided
afresh and purely on its own merits.
7. For facilitating early disposal, Income Tax Appeal No.137 of 2018 shall be
listed before the High Court on 18.04.2022, on which date, both the Revenue and the
Assessee shall appear before the High Court.
4
8. Since we have remitted the matter for fresh consideration, we have refrained
from making any observations on the merits of the matter.
9. The appeal is allowed in aforesaid terms, with no order as to costs.
CIVIL APPEAL NO. OF 2022 ARISING OUT OF SPECIAL LEAVE
PETITION (CIVIL) NO.27852/2019; CIVIL APPEAL NO. OF 2022 ARISING
OUT OF SPECIAL LEAVE PETITION (CIVIL) NO.27853/2019; and, CIVIL
APPEAL NO. OF 2022 ARISING OUT OF SPECIAL LEAVE PETITION
(CIVIL) NO.15664/2020.
10. Leave granted.
11. In view of the order passed in the lead matter, these appeals are also allowed
and Income Tax Appeal Nos.129 of 2018, 128 of 2018; and 164 of 2018 are restored
to the file of the High Court to be decided afresh and the appeals shall also be listed
before the High Court on 18.04.2022.
…………………………………..J.
(UDAY UMESH LALIT)
…………………………………..J.
(S. RAVINDRA BHAT)
New Delhi,
March 07, 2022.