Yashwantrao Mohite Krishna SSK Ltd, Satara V. DCIT, Satara Circle, Satara

MA 95/PUN/2022

AI Insights

The case involves Yashwantrao Mohite Krishna SSK Ltd., a cooperative sugar mill, which filed Miscellaneous Applications (MAs) concerning the disallowance of cane purchases for the assessment years 2007-08, 2008-09, and 2009-10. These applications were part of a consolidated order by the Income Tax Appellate Tribunal, Pune, dated March 20, 2019. The tribunal had previously restored an appeal regarding excess sugarcane price paid by the assessee to the file of the Assessing Officer for fresh consideration, referencing a Supreme Court decision. Consequently, the assessee sought to withdraw the MAs, anticipating that the issues could be re-evaluated during the assessment proceedings. The Departmental Representative did not object to this withdrawal, leading to the dismissal of the MAs as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124435 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-02-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 30-10-2019
• Other Referred Cases: Mjalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT, Tasgaon Taluka SSK Ltd. (Civil appeal No. 8890 of 2012)
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ 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 95 to 97/PUN/2022 1026 & 1027/PUN/2022 & 25/PUN/2013 2007-08, 2008-09 & 2009-10 Yashwantrao Mohite Krishna SSK Ltd. Shivnagar, Tal. Karad, Dist. Satara PAN: AAAAK0946L The DCIT Satara Circle, Satara. Applicants by : Shri Hanmant Dattatraya Dhavle 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 the assessee emanates from consolidated order of the Tribunal passed in respective appeals, dated 20 th March 2019. All these Misc. applications deal with the issue of disallowance of cane purchases by respective co-operative sugar mills. 2. At the time of hearing, in these Misc. applications, the ld. counsel for the assessee filed different applications on behalf of the assessee, stating as under M.A. No. 95/PUN/2022 for A.Y. 2007-08 Sub: Application for withdrawal of Misc. application The above Misc. application is fixed for hearing today i.e. 17-02-2023 before the „B” Bench. The appeal of the appellant in ITA No. 25/PUN/2013 for A.Y. 2009-10 w.r.f. “issue relating to excess sugarcane price paid by the assessee‟ is restored to the file of the A.O with similar directions as in the case of Mjalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT (supra) read with the decision of Hon‟ble Supreme Court of India in the case of Tasgaon Taluka SSK Ltd. (Civil appeal No. 8890of 2012) for fresh consideration of the issue of excess cane price. Since the grounds or issues raised in the above Misc. application can be raised again before the A.O the applicant is desirous of withdrawing the present Misc. application filed before the Hon‟ble Bench. In the light of the above circumstances, it is prayed before the Hon‟ble Bench to kindly allow the applicant to withdraw the above Misc. application.” 2 M.A. No.95 to 97 of 2022 Yashwantro Mohite Krishna SSK Ltd. 3. Similar applications for withdrawal of the Misc. applications in MA No. 96 & 97/PUN/2022 have been filed. 4. The ld. D.R did not raise any objection for the withdrawal of the Misc. applications by the assessee. 5. In view of the above, permission to withdraw the aforesaid Misc. applications is hereby accorded. 6. In the result, the Misc. applications of the assessee 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, /// TRUE COPY /// Sr. Private Secretary ITAT, Pune. 3 M.A. No.95 to 97 of 2022 Yashwantro Mohite Krishna SSK Ltd. 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