Vithalrao Shinde SSK Ltd., Solapur V. Deputy Commissioner of Income-tax, Solapur

MA 135/PUN/2022

AI Insights

The case involves eight Miscellaneous Applications filed by various sugar manufacturing companies, including Vithalrao Shinde SSK Ltd., Shree Siddheswar SSK Ltd., Loknete Baburao Patil SSK Ltd., and Shree Adinath Sahakari Sakhar Karkhana Ltd., against the Assistant Commissioner of Income Tax (ACIT), Solapur. These applications arose from appeals related to different assessment years (2010-11, 2011-12, 2012-13) and were consolidated under a common order dated 13.06.2019. The assessees sought to recall this order. However, during the proceedings, they decided to withdraw their applications, which was not objected to by the revenue representative.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134290 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-01-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 30-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Miscellaneous Application No.133/PUN/2022 (arising out of ITA No.521/PUN/2014) Assessment Year : 2010-11 Vithalrao Shinde SSK Ltd., PO. Gangamai, Pimpalner Nagar, Tal. Madha, Solapur. PAN: AAAM 1644 B Vs The ACIT, Solapur. Appellant / Assessee Respondent / Revenue Miscellaneous Application No.134/PUN/2022 (arising out of ITA No.1042/PUN/2015) Assessment Year : 2011-12 Vithalrao Shinde SSK Ltd., PO. Gangamai, Pimpalner Nagar, Tal. Madha, Solapur. PAN: AAAM 1644 B Vs The ACIT, Solapur. Appellant / Assessee Respondent / Revenue Miscellaneous Application No.135/PUN/2022 (arising out of ITA No.2446/PUN/2016) Assessment Year : 2012-13 Vithalrao Shinde SSK Ltd., PO. Gangamai, Pimpalner Nagar, Tal. Madha, Solapur. PAN: AAAM 1644 B Vs The ACIT, Solapur. Appellant / Assessee Respondent / Revenue Miscellaneous Applications (08 Appeals) [A] Vithalrao Shinde SSK Ltd.; Shree Siddheswar SSK Ltd.,; Loknete Baburao Patil SSK Ltd., and Shree Adinath Sahakari Sakhar Karkhana Ltd., 2 Miscellaneous Application No.136/PUN/2022 (arising out of ITA No.473/PUN/2014) Assessment Year : 2010-11 Shree Siddheswar SSK Ltd., Kumathe, Tikekarwadi, Solapur. PAN: AAAAS 3729 F Vs The ACIT, Solapur. Appellant / Assessee Respondent / Revenue Miscellaneous Application No.137/PUN/2022 (arising out of ITA No.1091/PUN/2016) Assessment Year : 2012-13 Shree Siddheswar SSK Ltd., Kumathe, Tikekarwadi, Solapur. PAN: AAAAS 3729 F Vs The ACIT, Solapur. Appellant / Assessee Respondent / Revenue Miscellaneous Application No.138/PUN/2022 (arising out of ITA No.522/PUN/2014) Assessment Year : 2010-11 Loknete Baburao Patil SSK Ltd., Laxmi Nagar, A/p Angar, Tal. Mohol, Solapur – 413214. PAN: AAAAL 2719 C Vs The ACIT, Solapur. Appellant / Assessee Respondent / Revenue Miscellaneous Application No.139/PUN/2022 (arising out of ITA No.964/PUN/2015) Assessment Year : 2011-12 Shree Adinath Sahakari Sakhar Karkhana Ltd., Shelgaon, Bhalwani, Tal. Karmala, Dist. Solapur. PAN: AAAAS 3736 J Vs The ACIT, Solapur. Appellant / Assessee Respondent / Revenue Miscellaneous Applications (08 Appeals) [A] Vithalrao Shinde SSK Ltd.; Shree Siddheswar SSK Ltd.,; Loknete Baburao Patil SSK Ltd., and Shree Adinath Sahakari Sakhar Karkhana Ltd., 3 Miscellaneous Application No.140/PUN/2022 (arising out of ITA No.1089/PUN/2016) Assessment Year : 2012-13 Shree Adinath Sahakari Sakhar Karkhana Ltd., Shelgaon, Bhalwani, Tal. Karmala, Dist. Solapur. PAN: AAAAS 3736 J Vs The ACIT, Solapur. Appellant / Assessee Respondent / Revenue Assessee by Shri Prasanna Joshi – AR Revenue by Shri M.G.Jasnani – DR Date of hearing 20/01/2023 Date of pronouncement 13/04/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: These eight Miscellaneous Applications are filed by the respective Assessees to recall the common consolidated order passed by the Tribunal dated 13.06.2019 in their respective appeals. 2. At the very outset, during the course of hearing, ld.Authorised Representative of the assessees wish to withdraw the all Miscellaneous Applications, to which the ld.Departmental Representative has no objection for withdrawal of appeals. We, therefore, dismiss all Miscellaneous Applications of the assessees. Miscellaneous Applications (08 Appeals) [A] Vithalrao Shinde SSK Ltd.; Shree Siddheswar SSK Ltd.,; Loknete Baburao Patil SSK Ltd., and Shree Adinath Sahakari Sakhar Karkhana Ltd., 4 3. In the result, eight Miscellaneous Applications of the assessees are dismissed. Order pronounced in the open Court on 13 th April, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 13 th April, 2023/ SGR* आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.