Kadwa Sahakari Sakhar Karkhana Ltd., Nashik V. Income-tax Officer, Nashik

MA 244/PUN/2022

AI Insights

The case involves Kadwa Sahakari Sakhar Karkhana Ltd., a cooperative sugar mill, which filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, seeking to recall an earlier tribunal order dated 01.05.2019. The application was based on the grounds that the tribunal had not adjudicated on a specific grievance concerning the reimbursement of comparable cane prices between private sector sugar mills and cooperative sugar industries. The tribunal, however, found that the main appeal had already been accepted and thus saw no merit in revisiting the issue.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137048 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2023
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-11-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMASHALI, ACCOUNTANT MEMBER M.A.No.244/PUN./2022 Arising out of ITA.No.1090/PUN./2016 - Assessment Year 2008-09 Kadwa Sahakari Sakhar Karkhana Ltd., Materewadi, Dindori, Dist. Nashik PIN 422 209 PAN AAAAK1052F vs. The Income Tax Officer, Ward 1(3), Nashik. (Appellant) (Respondent) For Assessee : Shri Prasanna L. Joshi For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 06.01.2023 Date of Pronouncement : 16.01.2023 ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s miscellaneous applications filed u/s.254(2) of the Income Tax Act, 1961 [in short “the Act”] seeks to recall tribunal’s order dated 01.05.2019 allowing its main appeal ITA.No.1090/PUN./2016. Heard both the parties. Case file perused. 2. Learned counsel’s sole substantive grievance raised during the course of hearing is that our impugned order hereinabove has not been adjudicated upon the assessee’s recurring grievance raised in ground no.7 regarding reimbursement of comparable cane price paid by private sector sugar mills vis-à-vis those in cooperative sugar industries 2 MA.No.244/PUN./2022 in ITA.No.1090/PUN./2016 Kadwa Sahakari Sakhar Karkhana Ltd., Nashik. hands. The fact remains that we have already accepted the assessee’s appeal. We thus hardly see any merit in the assessee’s instant sole substantive grievance despite the fact that the same is stated to be a recurring issue. Faced with the situation, we reject the assessee’s instant miscellaneous application. Ordered accordingly. 3. This assessee’s miscellaneous application is dismissed. Order pronounced in the open Court on 16.01.2023. Sd/- Sd/- [G.D. PADMASHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 16 th January, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The Ld. CIT(A) concerned. 4. The CIT concerned 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches Pune.