Shree Satpuda Tapi Parisar Sahakari Sakhar Karkhana Ltd., Nandurbar V. Jt. CIT, Spl. Range-1, Nashik

MA 84/PUN/2022

AI Insights

The case involves multiple Miscellaneous Applications (M.A.Nos.65 to 67/PUN/2022 and others) filed by various sugar factories against a consolidated order of the Income Tax Appellate Tribunal, Pune. The applications sought rectification of the Tribunal's earlier decision regarding the 'Excessive sugar cane price' issue, which was to be decided in accordance with a Supreme Court judgment. The appellants argued that the Tribunal had erred by not considering certain grounds related to the prices paid by private sector sugar factories. However, the Tribunal found no merit in these arguments, stating that the Supreme Court's decision was comprehensive and binding under Article 141 of the Constitution of India.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137823 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-02-2023
• Assessment Year: 1996-1997
• Appeal Filed On: 30-10-2019
• Other Referred Cases: CIT Vs. Tasgaon Taluka S.S.K. Ltd. (2019) 103 taxmann.com 57 (SC)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 73

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘B’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. No. M.A.No./ITA No./C.O. No. Name of Assessee Name of Respondent A.Yrs. 1-3 M.A. Nos.65 to 67/PUN/2022 in ITA Nos.1290 & 1291/PUN/2012 and C.O.No.03/PUN/2016 Shree Someshwar SSK Ltd. Tal. Baramati, Dist. Pune -412306 PAN : AAAAS2034B DCIT, Circle-6, Pune 2007-08 2008-09 2010-11 4-6 M.A. Nos. 73 to 75/PUN/2022 in ITA Nos. 1024 to 1026/PUN/2013 Samarth Sahakari Sakhar Karkhana Ltd., At. PO. Ankushnagar, Ambad, Dist. Jalna PAN : AADAS8482L ACIT, Circle-1, Aurangabad 2007-08 2008-09 2009-10 7-8 M.A.Nos.76 and 77/PUN/2022 in ITA Nos.2607 & 1682/PUN/2012 Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd., Daulatnagar, Marali, Tal. Patan, Dist. Satara PAN : AAAAB0362K DCIT, Satara Circle, Satara 2009-10 2008-09 9-12 M.A.Nos.78 to 81/PUN/2022 in ITA Nos. 1419 to 1422/PUN/2011 Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd., Daulatnagar, Marali, Tal. Patan, Dist. Satara PAN : AAAAB0362K ACIT, Satara Circle, Satara 1990-91 1995-96 1998-99 2000-01 13 M.A.No.83/PUN/2022 in ITA No.2601/PUN/2012 Loknete Baburao Patil SSK Ltd., P.O. Laxminagar, Post. Angar, Dist. Solapur PAN : AAACL6834E ITO, Ward-1(1), Solapur 2009-10 14 M.A.No.84/PUN/2022 in ITA No. 1976/PUN/2012 Shree Satpuda Tapi Parisar Sahakari Sakhar Karkhana Ltd., P.O. Purushottam Nagar, Tal. Shahada, Dist. Nandurbar PAN : AAAAS4098P JCIT, Spl. Range-1, Nashik 1996-97 15 M.A.No.85/PUN/2022 in ITA No. 1694/PUN/2016 Shree Satpuda Tapi Parisar Sahakari Sakhar Karkhana Ltd., P.O. Purushottam Nagar,Tal. Shahada, Dist. Nandurbar PAN : AAAAS4098P DCIT, Dhule Circle, Dhule 2012-13 M.A.Nos.65 to 67/PUN/2022 and others 2 16 M.A.No.86/PUN/2022 in ITA No.2608/PUN/2012 Kisanveer Satara SSK Ltd. Kisanveernagar, Tal. Wai, Dist. Satara-415530 PAN :AAAAK 0947M ITO, Ward-4, Satara 2009-10 17-20 M.A.Nos. 69 to 72/PUN/2022 in ITA Nos. 2556/PUN/2016, 640, 641/PUN/2015 and 548/PUN/2011 Kadwa SSK Ltd., Rajaramnagar, Materewadi, Dindori, Nashik – 422 209 PAN : AAAAK1052F ACIT, Circle-1, Nashik DCIT, Circle-1, Nashik 2012-13 2010-11 2011-12 2002-03 21 M.A.No.83/PUN/2022 in ITA No. 2601/PUN/2012 Loknete Baburao Patil SSK Ltd., P.O. Laxminagar, Post. Angar, Dist. Solapur PAN : AAACL6834E ITO, Ward-1(1), Solapur 2009-10 आदेश / ORDER PER BENCH : All these Miscellaneous Applications have been moved by the respective assessees against the consolidated order dated 14-03-2019 passed by the Tribunal u/s.254(1) of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment years captioned above. Since a common issue is raised in these Miscellaneous Applications, we are, therefore, proceeding Assessee by: Shri Prasanna Joshi Revenue by: Shri M.G. Jasnani Date of hearing 03-02-2023 Date of pronouncement 03-02-2023 M.A.Nos.65 to 67/PUN/2022 and others 3 to dispose them off by this common order for the sake of convenience. 2. The ld. AR submitted that the Tribunal fell in error in deciding the issue of `Excessive sugar cane price’ restoring the matter to the file of Assessing Officer (AO) to be decided in consonance with the judgment of Hon’ble Supreme Court in CIT Vs. Tasgaon Taluka S.S.K. Ltd. (2019) 103 taxmann.com 57 (SC). The point taken up by the assessees in these M.As. is that the Hon’ble Supreme Court, while deciding the issue, did not take into consideration the subject matter of Ground No.4 raised by the assessee in its appeal in ITA Nos.1290 /PUN/2012 and such ground in other appeals, being, that the ld. CIT(A) erred in ignoring prices paid by private sector sugar factories, which are not disallowed, while allowing only SMP+ 5A as cost of sugarcane purchased to the appellant. It was, therefore, urged that the Tribunal order be rectified accordingly. The ld. DR strongly opposed the ld. AR’s contention. 3. Having heard both the sides and gone through the relevant material on record, it is seen that the issue of `Excessive sugar cane price’ in the batch of appeals disposed of vide impugned order has M.A.Nos.65 to 67/PUN/2022 and others 4 been determined in terms of the judgment delivered by the Supreme Court in Tasgaon Taluka S.S.K. Ltd. (supra). The contention of the ld. AR that the Hon’ble Supreme Court did not consider certain contentions before deciding the issue in the way it has been decided and hence, the rectification should be carried out, in our considered opinion, is farfetched and devoid of merit. Once a particular issue has been decided by the Hon’ble Supreme Court in a particular manner, no one can be allowed to argue that the Hon’ble Supreme Court did not determine the issue correctly. Article 141 of the Constitution of India makes the judgment of the Hon’ble Supreme Court binding on all courts in the territory of India leaving no scope for anyone pointing out some mistake in any judicial proceedings. As the Bench passed the order u/s 254(1) of the Act in accordance with the law declared by the Hon’ble Supreme Court, we hold that no mistake, much less a mistake apparent from record, can be traced in it requiring rectification. 4. No other issue raised in the M.As was pressed by the ld. AR. Such grounds are accordingly dismissed. M.A.Nos.65 to 67/PUN/2022 and others 5 5. In the result, all the Miscellaneous Applications are dismissed. Order pronounced in the Open Court on 03 rd February, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 03 rd February, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. The CIT(A) concerned 4. 5. The Pr. CIT concerned DR, ITAT, ‘B’ Bench, Pune 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune M.A.Nos.65 to 67/PUN/2022 and others 6 Date 1. Draft dictated on 03-02-2023 Sr.PS 2. Draft placed before author 03-02-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *