ITO, Cir.6, Pune, Pune V. Shri Chhatrapati Sahakari Sakhar Karkhana Ltd., Bhavani Nagar

ITA 1064/PUN/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7455 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-03-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 04-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P S PHADNIS S P JOSHI
• Assessee Lawyers: A S SINGH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I C SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER I.T.A. NO. 1064/PN/2009 (ASSTT. YEARS: 2006-07) INCOME-TAX OFFICER, .. APPELLANT CIR.6, PUNE VS. CHHATRAPATI SAHKARI SAKHAR KARKHANA LTD, .. RESPONDENT A/P BHAVANINAGAR, INDAPUR, PUNE PAN AAAAS3869G APPELLANT BY: SHRI A.S. SINGH RESPONDENT BY: S/SHRI P.S.PHADNIS/S.P.JOSHI ORDER PER G.S. PANNU, AM THIS IS AN APPEAL BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)III, PUNE DATE D 5.6.2009 WHICH, IN TURN, HAS ARISEN FROM AN ORDER OF THE ASSESSING OFFICER D ATED 26.12.2008 PASSED UNDER SECTION 143(3) OF THE INCOME-TAX ACT, 1961 (I N SHORT THE ACT), PERTAINING TO THE ASSESSMENT YEAR 2006-07. 2. IT APPEARS THAT THOUGH REVENUE HAD ORIGINALLY RA ISED TEN GROUNDS OF APPEAL BEFORE THE TRIBUNAL, GROUND NO. 8 RELATING T O ADDITIONS OF RS 1,63,318/- AND RS 34,49,907/- MADE ON ACCOUNT OF DISALLOWANCE OF THE CLAIM TOWARDS CANE DEVELOPMENT EXPENSES AND CANE SUPPLY EXPENSES RESPE CTIVELY, REMAINED TO BE ADJUDICATED BY THE TRIBUNAL, WHILE DISPOSING OF TH E APPEAL VIDE ITS ORDER DATED 19.10.2009. SUBSEQUENTLY, ON A MISCELLANEOUS APPLIC ATION FILED BY REVENUE, THE TRIBUNAL VIDE ORDER DATED 13.5.2010 RECALLED THE IM PUGNED ORDER DATED 19.10.2009 FOR THE LIMITED PURPOSE OF ADJUDICATING GROUND NO. 8 RELATING TO THE IMPUGNED ADDITIONS. ACCORDINGLY, THE APPEAL WAS LIS TED FOR HEARING ON 18.03.2011. 3. WE SHALL NOW TAKE UP GROUND NO. 8, WHICH READS A S FOLLOWS: 2 THE CT(A) ERRED IN DELETING THE ADDITIONS OF RS 1, 63,318/- AND RS 34,49,907/- MADE ON ACCOUNT OF DISALLOWANCE OF THE CLAIM TOWARDS CANE D EVELOPMENT EXPENSES AND CANE SUPPLY EXPENSES RESPECTIVELY. THE L CIT(A) OUGHT TO HAVE APPRECIATED THAT THERE WAS NO CONTRACTUAL OBLIGATION ON THE PART OF THE ASSESSEE TO INCUR ANY SUCH EXPENDITURE AND ALSO THAT THE ASSESSEE WAS REQUIRED TO PAY ONLY THE PURC HASE PRICE FIXED BY THE GOVERNMENT AND NOTHING MORE. 4. AT THE TIME OF HEARING, IT WAS BROUGHT TO OUR NO TICE THAT SIMILAR ISSUE GROUND WAS CONSIDERED BY OUR CO-ORDINATE BENCH IN A SSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2004-05 VIDE ITA NO1049/PN/07 INITI ALLY VIDE ORDER DATED 30.12.2008, WHICH WAS SUBSEQUENTLY RECALLED IN M.A. NO. 32/PN/09 DATED 29.5.2009. LATER ON, VIDE ORDER DATED 17.7.2009, SI MILAR ISSUE WAS DECIDED IN FAVOUR OF THE ASSESSEE. THE COPIES OF THE RELEVANT ORDERS HAVE BEEN PLACED ON RECORD. THE AFORESAID FACTUAL MATRIX HAS NOT BEEN C ONTROVERTED BY THE REVENUE. THUS, FOLLOWING THE PRECEDENT, WE DEEM IT FIT TO RE STORE THE IMPUGNED ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH DIRECTIONS TO DE CIDE THE ISSUE AFRESH IN ACCORDANCE WITH THE AFORESAID PRECEDENT. THUS, IN P RINCIPLE, THE GROUND OF REVENUE IS DISMISSED AS ABOVE. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 30TH DAY OF MARCH 2011. SD/- SD/- (I.C. SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 30 TH MARCH, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CHHATRAPATI SSK LTD. INDAPUR 2. THE ITO WARD CIR.6, PUNE 3. THE CIT(A)-II PUNE 4. THE CIT-III PUNE 5. THE D.R, AA BENCH, PUNE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE