Samarth Sahakari Sakhar Karkhana Ltd., Jalna V. Dy.CIT, Cir.1, Aurangabad, Aurangabad

MA 90/PUN/2022

AI Insights

The case involves multiple Miscellaneous Applications (MAs) filed by different cooperative sugar mills against the disallowance of cane purchases, which were part of a consolidated order by the Income Tax Appellate Tribunal dated 20th March 2019. The assessees, after the introduction of a new legislative provision and a relevant CBDT circular, decided to withdraw their applications, opting instead to approach their respective Assessing Officers with the necessary government-approved documents to resolve the disallowances. The Tribunal granted permission for the withdrawal of the applications, leading to the dismissal of the MAs as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124347 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-02-2023
• Assessment Year: 1998-1999
• Appeal Filed On: 16-02-2021
• Laws Referred To: Finance Bill 2023, CBDT's circular No. 18 dated 25-10-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Sr.No. M.A. No. Arising out of ITA No. A.Y. Applicant Respondent 1 to 3 89, 90 & 91/PUN/ 2022 136 to 138/PUN/ 2012 1992-93, 1998-98 & 1999-2000 Samarth SSK Ltd. (Now named Karmayogi Ankushrao Tope Samath SSK) Ankushnagar, Tal. Ambad, Dist. Jalna-431 212 PAN: AADAS8482L The DCIT Cir. 1, Aurangabad 4-5 92 & 94/UN/ 2022 1492/PUN/2011 & 2451/PUN/2012 1998-99 & 2009-10 Kadwa SSK Ltd.Rajaramnagar, Materewadi, Dindori, Nashik- 422 209 PAN: AAAAK1052F ACIT Nashik 6. 98/PUN/2022 2606/PUN/2012 2009-10 Shree Siddeshwar SSK Ltd. Tikekarwadi, Tal. North Solapur, Dist. Solapur 413 224 PAN: AAAAS3729F ACIT Cir. 1, Solapur. 7-8 125 & 126/PUN/’2022 958/PUN/2015 & 229/PUN/2017 2011-12 & 2013-14 The Sanjivani (Takli) SSK Ltd. Sahajanandnagar, Shingnapur, Tal. Kopargaon, Ahmednagar 423 603 PAN: AAAAT3291R ACIT, Ahmednagr. Applicants by : Shri Prasanna Joshi Respondent by : Shri Ramnath P.Murkunde Date of Hearing : 17-02-2023 Date of Pronouncement : 20-02-2023 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER These Misc. applications preferred by different assessees emanates from consolidated order of the Tribunal dated 20 th March 2019 as mentioned in the cause title mentioned above. All these Misc. applications deal with the issue of disallowance of cane purchases by respective co-operative sugar mills. 2 M.A. No. 89, 90, 91, 92, 94, 98, 125 & 126 of 2022 2. At the time of hearing, the ld. counsel for the assessee filed an application on behalf of the assessees, stating as under MA No. 89, 90, 91, 92, 94, 98, 125 & 126/PUN/2022 “All the above Misc. applications deal with the issue of disallowance out of cane purchases by respective co-op. sugar mill. Pursuant to filing the said MAs, the Finance Bill 2023 proposes to introduce sub-section (19) in section 155 which read with CBDT’s circular No. 18 dated 25-10-2021 would enable the said co-op. sugar mills to file applications to their respective A.O along with the Govt. approved orders to get the said disallowances deleted to the extent of price so approved. As such the matter would stand covered by the aforesaid legislation and as such no purpose is served by prolonging litigation. We therefore seek to withdraw the MAs with leave to produce the respective documents before the respective ld. A.O. We also pray leave to make such submissions on facts as are germane to the issue already set aside by the Hon’ble Tribunal to the file of the A.O.” 3. The ld. D.R did not raise any objection for the withdrawal of the Misc. applications by the assessees. 4. In view of the above, permission to withdraw the aforesaid Misc. applications are hereby accorded. 5. In the result, the Misc. applications of the assessees are dismissed as withdrawn. Order is pronounced in the open court on this 20 th day of Feb. 2023. Sd/- sd/- (DR. DIPAK P. RIPOTE) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, the 20 th day of February 2023. Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CIT(A)-2, Kolhapur 4. The Pr. CIT – 2 Kolhapur 5. D.R. ITAT ‘B’ Bench 5. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// TRUE COPY /// 3 M.A. No. 89, 90, 91, 92, 94, 98, 125 & 126 of 2022 Date 1 Draft dictated on 20-02-2023 Sr.PS 2 Draft placed before author 20-02-2023 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 20-02-2023 Sr.PS/PS 7 Date of uploading of order 20-02-2023 Sr.PS/PS 8 File sent to Bench Clerk 20-02-2023 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order