Shree Shankar SSK Ltd., Solapur V. ACIT, Circle-1, Solapur

MA 296/PUN/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0487 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 9 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 30-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOPAL RANWLANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER M.A. No.296/PUN/2022 (Arising out of ITA No.2599/PUN/2012) नधा रण वष / Assessment Year: 2009-10 Shree Shankar SSK Ltd., Sadashivnagar, Tal Malshiras, Dist. Solapur – 413111 PAN : AAAAS3735M Vs. ACIT, Circle-1, Solapur Applicant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: The present Miscellaneous Application is filed by the assessee cooperative society seeking modification of the directions of the Tribunal given in ITA No.296/PUN/2012, order dated 14.03.2019 to the Assessing Officer while remanding the matter as they are not clear and categorical. Thus, it is prayed that the order of the Tribunal be modified suitably. 2. When the matter was called on, none appeared on behalf of the assessee despite due service of notice of hearing. We, therefore, proceed to dispose of the present Miscellaneous Application on merits. 3. We heard the ld. Sr. DR, carefully perused the averments made in the Miscellaneous Application. We find that the direction of the Tribunal to the Assessing Officer are not clear, cannot be accepted. On perusal of para 5 of the Tribunal order, it is clear that the Tribunal gave Assessee by : None Revenue by : Shri Gopal Ranwlani Date of hearing : 02.08.2024 Date of pronouncement : 02.08.2024 MA No. 296/PUN/2022 2 categorical and clear finding directing the Assessing Officer to allow the payment of excess price on purchase of sugarcane by the assessee in terms of law laid down by the Hon’ble Supreme Court in the case of CIT Vs. Tasgaon Taluka S.S.K. Ltd. (2019) 103 taxmann.com 57 (SC). Thus, we do not find any ambiguity in the directions of this Tribunal. Further, the Tribunal cannot undertake to exercise the verification of facts for the first time. Moreover, the order was passed by the Tribunal on concession. Therefore, the order passed by the Tribunal does not give any mistake apparent from record. Accordingly, the Miscellaneous Application filed by the assessee stands dismissed. 4. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced on this 02 nd day of August, 2024. Sd/- Sd/- (VINAY BHAMORE) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दनांक / Dated : 02 nd August, 2024 Satish आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “B” ब च, पुणे / DR, ITAT,”B” Bench, Pune. 5. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune