Shri Chh sahu Sahakari Sakhar karkhana Ltd, Kolhapur V. DCIT, Kolhapur

MA 118/PUN/2022

AI Insights

The case involves multiple miscellaneous applications (M.A.Nos.112, 114, 115, 116, 117, 118, 120, 121, 122, 123 & 124/PUN./2022) filed by various sugarcane processing companies against the orders of the Income Tax Department concerning the assessment years ranging from 1997-98 to 2012-13. The applications sought to recall or rectify a common order dated 01.05.2019, which had restored the issue of excess cane prices paid to sugarcane growers back to the Assessing Officer for fresh adjudication. The Tribunal considered the statutory amendment and the CBDT circular, and decided to leave the matter open for the assessee to present their case afresh before the Assessing Officer.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137880 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2023
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: A
• Next Hearing Date: 16-02-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 28-11-2019
• Other Referred Cases: CIT vs. Tasgaon Taluka S.S.K. Ltd. and others [2019] 103 taxmann.com 57 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMASHALI, ACCOUNTANT MEMBER M.A.No.112/PUN/2022 Arising out of ITA.No.1666/PUN./2016 - Assessment Year 2012-13 VaidyanathSahakariSakhar Kharkhana Ltd., Pangri, Dist. Beed-431530 PAN: AAAAV0304P vs. The Asst. Commissioner of Income Tax, Circle-3, Aurangabad (Applicant) (Respondent) M.A.No.114/PUN/2022 Arising out of ITA.No.734/PUN./2016 - Assessment Year 2011-12 ManjaraShetkariSahakariS akharKharkhana Ltd., At Post. Vilasnagar, Tq. & Dist. Latur-413512 PAN: AAAAM1527D vs. The Dy. Commissioner of Income Tax, Nanded Circle, Nanded (Applicant) (Respondent) M.A.Nos.115, 116 & 117/PUN/2022 Arising out of ITA.Nos.1073/PUN./2015, 1230/PUN./2014 & 1231/PUN./2014 Assessment Years 2004-05, 2006-07 & 2008-09 Shri Dnyaneshwar Sahakari SakharKharkhana Ltd., A/P Bhende Factory, Tal.Newasa, Dist. Ahmednagar -414605 PAN: AAAAS4092H vs. The Asst. Commissioner of Income Tax, Ahmednagar Circle, Ahmednagar (Applicant) (Respondent) M.A.Nos.118/PUN/2022 Arising out of ITA.Nos.1284/PUN./2012 – 2007-08 Shri Chh. Sahu Sahakari Sakhar Kharkhana Ltd., Jaysinghrao, GhatgeBhavan, Tal. Kagal, Dist. Kolhapur. PAN: AAAAS1032M vs. The Income Tax Officer, Ward-1(1), KOLHAPUR. (Applicant) (Respondent) 2 M.A.Nos.112 & 114 to 118/PUN./2022 & M.A.Nos.121 to 124/PUN./2022 M.A.Nos.121, 122, 123 & 124/PUN./2022 Arising out of ITA.Nos.167, 168, 169 & 170/PUN./2013 Assessment years – 1997-98, 1998-99, 1999-2000 & 2000-2001 Jawahar Shetkari Sahakari Sakhar Kharkhana Ltd., Shri Kallappanna Awadenagar, Hupari-Yalgud, Tal. Hatkanangale, Dist. Kolhapur – 416203 PAN: AAAAJ0571C vs. The Dy. Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji (Applicant) (Respondent) For Assessees : Shri Prasanna Joshi For Revenue : Shri M.G. Jasnani Date of Hearing : 17.02.2023 Date of Pronouncement : 17.02.2023 ORDER PER SATBEER SINGH GODARA, J.M. These five assessee’s instant miscellaneous applications M.A.Nos.112, 114, 115, 116, 117, 118, 120, 121, 122, 123 & 124/PUN./2022 filed in their corresponding main appeals ITA.Nos.1666, 734/PUN./2016, ITA.No.1073/ PUN./2015, ITA.No.1230 & 1231/PUN./2014, ITA.No.1284/ PUN./2012, ITA.Nos.167, 168, 169 & 170/PUN./2013 for assessment years 2012-13, 2011-12, 2004-05, 2006-07, 2008-09, 2007-08, 1997-98, 1998-99, 1999-2000 and 2000- 2001 respectively, u/s. 254(2) of the of the Income Tax Act, 1961 (in short "the Act") seek to recall/rectify our common order dated 01.05.2019 restoring the sole issue of the alleged 3 M.A.Nos.112 & 114 to 118/PUN./2022 & M.A.Nos.121 to 124/PUN./2022 excess cane prices paid to sugarcane grower’s, back to the Assessing Officer(s) for their afresh appropriate adjudication. Heard all the parties. Case files perused. 2. Learned counsel(s) submit during the course of hearing that the assessees’ identical sole substantive grievance raised in the instant miscellaneous applications seeking allowability of excess cane price paid to growers is no more res integra not only in light of the statutory amendment in sec.36(1)(xvii) of the Act but also the CBDT’s circular no.18 dated 25.10.2021. He, therefore, seeks to recall/rectify our foregoing order in very terms. 3. We have considered the entire issue at length. There is hardly any dispute that our impugned order dated 01.05.2019 had restored the foregoing issue back to the Assessing Officer to decide in light of CIT vs. Tasgaon Taluka S.S.K. Ltd. and others [2019] 103 taxmann.com 57 (SC). That being the case, we leave it open for the assessee to raise all the corresponding pleas herein before the Assessing Officer in very terms. 4. These assessees’ miscellaneous applications are disposed off in above terms. A copy of this common order be placed in the respective case files. 4 M.A.Nos.112 & 114 to 118/PUN./2022 & M.A.Nos.121 to 124/PUN./2022 Order pronounced in the open Court on 17 th February, 2023. Sd/- Sd/- (GD PADMASHALI) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 17 th February, 2023 VBP/- Copy of the Order forwarded to : 1. The appellant 2. The respondent 3. Ld. CIT(A) 4. Ld. Pr. CIT 5. DR ITAT Pune-A Bench, Pune 6. Guard File. //BY Order// Assistant Registrar, ITAT, Pune Benches, Pune.