YESHWANT SAHAKARI SAHKAR KARKHANA LTD,PUNE V. ACIT CIRCLE 4, PUNE

ITA 1997/PUN/2025

AI Insights

The case involves Yeshwant Sahakari Sakhar Karkhana Ltd., a sugar cooperative, appealing against an order from the Commissioner of Income Tax (Appeals) regarding an assessment year 2011-12. The dispute centered on an addition of Rs.2,56,12,679 made in the assessment order under section 143(3) read with section 254 of the Income Tax Act, 1961, concerning excessive sugarcane prices paid to farmers. The CIT(A) had allowed the appeal by the Assessee, permitting the expenditure and directing the deletion of the addition. The Tribunal dismissed the appeal as there was no remaining cause of action or grievance from the Assessee following the CIT(A)'s decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777538 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 25-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE BEING AGGRIEVED; SONAL L SONKAVDE
• Section: 143(3)

Judgement Text

" आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.1997/PUN/2025 निर्धारण वषा / Assessment Year: 2011-12 Yeshwant Sahakari Sakhar Karkhana Ltd., A/p.Chintamaninagar, Tal.Haveli, Dist. Pune-412110 V s National E-Assessment Centre. PAN: AAATY0164B Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Smt. Sonal L Sonkavde – Addl.CIT(DR) Date of hearing 30/09/2025 Date of pronouncement 30/09/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This appeal filed by the Assessee against the order of ld.Commissioner of Income Tax(Appeal)[NFAC], passed under section 250 of the Income Tax Act, 1961 for the A.Y.2011-12 dated 19.06.2025 emanating from the Assessment Order passed under section 143(3) R.W.S. 254 of the Act, dated 29.09.2021. The Assessee has raised the following grounds of appeal : Printed from counselvise.com ITA No.1997/PUN/2025 [A] 2 “1. On the fact and in the circumstance of the case and in law of the learned NFAC Commissioner of Income Tax (Appeals) Delhi, has erred in disallowing and adding back an amount of Rs.2,56,12,679/- on account of Excessive sugarcane price paid to farmers 2. The appellant craves for the leave, add, alter, amend, modify and delete any or all the above grounds of appeals before or at the time of the hearing.” Findings & Analysis : 2. We have heard ld.DR for the Revenue and perused the records. At the outset, ld.DR brought to our notice that the appeal filed by the Assessee is not maintainable as ground of appeal regarding excess sugarcane price has been allowed by ld.CIT(A) and ld.CIT(A) directed Assessing Officer to delete the addition. Ld.DR read out the relevant paragraph of the order of the ld.CIT(A). 3. We have perused the order of ld.CIT(A). The relevant paragraph of ld.CIT(A) is reproduced here as under : “The case of appellant pertains to AY 2011-12. The appellant being a sugar cooperative is eligible for such relaxation announced by the Central Government. As such without going into the merits of the case, the contentions of the department as well as the appellant, the disallowance of Rs.2,56,12,679/- made in the assessment order now stand permitted as expenditure. Consequently, the addition made on the ground of excess payment made to sugar cane farmers for the purchase of sugar cane is deleted.” Printed from counselvise.com ITA No.1997/PUN/2025 [A] 3 3.1 Thus, ld.CIT(A) has directed the Assessing Officer to delete the addition. 4. The Assessee has raised only one ground before us which is regarding excess sugarcane price paid to farmers. The said ground was also raised before ld.CIT(A) and ld.CIT(A) has directed the AO to delete the addition. Therefore, there is no prejudice caused to the Assessee. There is no cause of action arising out of impugned order of ld.CIT(A). As per Section 253, an Assessee aggrieved by order of ld.CIT(A) can file appeal before ITAT. In this case, as we have stated there is no cause of action arising out of impugned order of ld.CIT(A). Hence, there is no cause for Assessee being aggrieved. 5. In these facts and circumstances of the case, appeal filed by the Assessee is not maintainable. Accordingly, appeal of the assessee is dismissed. 6. In the result, appeal of the Assessee is dismissed. Order pronounced in the open Court on 30 September, 2025. Sd/- Sd/- MS.ASTHA CHANDRA Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधंक / Dated : 30 Sep, 2025/ SGR Printed from counselvise.com ITA No.1997/PUN/2025 [A] 4 आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩलधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩलऩय अनर्करण, “बऩ” बेंच, पपणे / DR, ITAT, “B” Bench, Pune. 6. गधर्ाफ़धइल / Guard File. आदेशधिपसधर / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपऩलऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "