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2023 (11) TMI 652 - MADHYA PRADESH HIGH COURTMaintainability of Appeal against ITAT order - substantial question of law or fact - as alleged ITAT merely erred in not deciding the grounds raised by the appellant in the cross objection specifically the ground no. 3 pertaining to the A.Y. 2012-13, ITAT merely brushed aside all the grounds raised in the cross objection by holding that the grounds raised in the cross objection merely in support of the order of the First Appellate Authority and no substantial arguments were raised, thus order of the Ld. ITAT is perverse HELD THAT:- The grounds of assessee for the A.Ys. 2012-13 and 2013-14 are identical and similar and the learned CIT (DR) could not show any distinct or dissimilar factual position of situation between the A.Y. 2011-12 and A.Ys. 2012-13 and 2013-14. Therefore, the conclusion recorded in the appeal filed by the Revenue with regard to ground Nos. 1 to 5 of Revenue for A.Y. 2011-12 would apply mutatis mutandis to ground No. 1 to 5 of Revenue for A.Ys. 2012-13 and 2013-14. The assessee has filed the cross objections only to support the first appellate order. However, no substantial arguments were advanced in support of cross objections by the assessee. The appeals of the revenue having been dismissed for the A.Ys. 2011-12, 2012-13 and 2013-14, the cross objection having become academic and infructuous were not adjudicated. In the result, the cross objections raising the grounds (1) to (3) filed by the assess were dismissed. This Court is of the view that neither any of the proposed substantial questions of law (1) to (3), nor any other substantial question of law arises for consideration herein. Consequently, in the absence of any substantial question of law having been made out by the assessee, the present appeal preferred by the assessee against the order impugned passed by the ITAT, Indore does not deserve to be admitted.
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