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2017 Supreme(SC) 1717
SUPREME COURT OF INDIA
R.K. AGRAWAL, SANJAY KISHAN KAUL, JJ.
Commissioner of Income Tax 11, Mumbai - Appellant
Versus
M/s Goodwill Theatres Pvt. Ltd. through Its Managing Director - Respondent
Civil Appeal No. 19944 of 2017 [@ SLP (C) No. 6404 of 2017]
Decided On : 29-11-2017
Advocate Appeared:
For the Appellant : Mr. Maninder Singh, Mr. H.R. Rao, Mr. Ritesh Kumar, Mrs. Anil Katiyar
For the Respondent: Mr. Gaurav Agrawal
Courts should decide cases on their merits and not dismiss appeals on technical grounds without considering the substantive issues.
Headnote:
Judicial Review - High Court's Dismissal of Appeal - Merits of the Case
Fact of the Case:
The High Court dismissed the appeal on the ground of technical defects without considering the merits of the case.
Finding of the Court:
The Supreme Court found the High Court's approach incorrect, stating that the High Court should have decided the case on its merits despite technical grounds for dismissal.
Issues: The issue was whether the High Court's dismissal of the appeal based on technical grounds without considering the merits was a correct approach.
Ratio Decidendi: The Supreme Court held that the High Court should have decided the case on its merits, regardless of technical grounds for dismissal.
Final Decision: The Supreme Court set aside the High Court's judgment and remanded the matter back to the High Court for a decision on the merits.
ORDER :
Leave granted.
2. Heard learned counsel for the parties and perused the impugned judgment and order dated 06.06.2016 passed by the the High Court of Judicature at Bombay in Income Tax Appeal No.2356 of 2013 whereby the High Court has dismissed the appeal preferred by the appellant herein only on the ground that the decision relied upon by the Tribunal i.e. in the case of Narang Overseas Pvt. Ltd. v. ACIT, Mumbai, (2008) 111 ITD 1 (Mum) (SB), the appeal was preferred before the High Court and for non-removal of the defects the appeal has been dismissed.
3. We are of the considered opinion that this was not a correct approach of the High Court for the simple reason that merely because one authority has followed its own decision in another case and that matter in appeal has been dismissed on technical grounds still the High Court has to decide the question on merits.
4. Therefore, we set aside the impugned judgment and order passed by the High Court and remand the matter back to the High Court for deciding the same on merits expeditiously and in accordance with law.
5. The Civil Appeal is disposed of in the above terms.
