Appeal details
Counselvise Citation
[2010] 123 COUNSELVISE.COM (IT) 5792 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
08-10-2010
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
Not Allotted
Assessment Year
2006-2007
Appeal Filed On
26-04-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUNAKARA RAO MA NO. 116/PN/10 (ARISING OUT OF ITA NO. 538/PN/200 9) A.Y 2006-07 THE DY. CIT, CIRCLE-2, KOLHAPUR .... APPELLANT VS. SHRI CHHATRAPATI RAJARAM SAHAKARI SAKHAR KARKHANA LTD.,AAAAS4219A KASBA BAWADA, KOLHAPUR PAN NO. . RESPONDENT APPELLANT BY : SHRI A.S. SINGH RESPONDENT BY : NONE ORDER PER D. KARUNAKARA RAO AM THIS MISCELLANEOUS APPLICATION OF THE REVENUE HAS B EEN FILED ON 26/04/2010, ARISING OUT OF THE TRIBUNAL ORDER BEARING IT A NO. 538/PN/09, DATED 27/10/2009. 2. THROUGH THIS MISCELLANEOUS APPLICATION, IT IS CON TENDED THAT THE SECOND GROUND RELATING TO EXCESS CANE PRICE PAID TO FARMERS AND DISALLOWED U/S. 40A(2)(B) OF THE ACT, REMAINED TO BE CONSIDERED BY TH E PUNE BENCH, TRIBUNAL. AFTER GOING THROUGH THE ORDER OF THE TRIBUNAL DATED 27/1 0/2009, WE FIND THAT THOUGH THE DEPARTMENT HAS RAISED TWO ISSUES REGARDING SALE OF SUGAR AT CONCESSIONAL RATE AND EXCESS CANE PRICE PAID TO FARMERS , BUT THE TRIBUNAL WHILE DECIDING THE APPEAL HAS NOT ADJUDICATED UPON THE GRO UND NO. 2 RAISED BY THE DEPARTMENT. 3. UNDER THESE CIRCUMSTANCES, WE HEREBY RECALL OUR ORD ER OF THE TRIBUNAL BEARING ITA NO. 538/PN/09 ORDER DATED 27/10/2009 TO DE CIDE THIS LIMITED ISSUE OF EXCESS CANE PRICE PAID TO FARMERS. REGISTRY IS DIREC TED TO FIX THIS APPEAL IN DUE COURSE. MA NO. 116/PN/10 ARISING OUT OF ITA NO. 538/PN/09 A.Y. 2006-07 PAGE 2 OF 2 4. IN THE RESULT, THE MA OF THE REVENUE IS ALLOWED . ORDER PRONOUNCED ON 08 TH OCTOBER, 2010. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKAR A RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 08 TH OCTOBER, 2010 R COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ACIT, CIRCLE-2, NASHIK 3. CIT(A)-II, NASHIK 4. ADDL. CIT,RANGE-2, NASHIK 5. D.R. ITAT PUNE BENCH, PUNE BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE
