The Tax Publishers2021 TaxPub(DT) 0105 (Pune-Trib)

IN THE ITAT, PUNE BENCH

R.S. SYAL, V.P. & PARTHA SARATHI CHAUDHURY, J.M.

Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd. v. Asstt. CIT

I.T.A. No. 2054/Pun/2017

22 December, 2020

Assessee by: Mihir M. Bapat

Revenue by: S.P. Walimbe

ORDER

Partha Sarathi Chaudhury, J.M.

This appeal preferred by the assessee emanates from the order of the learned Commissioner (Appeals)-2, Pune dated 8-5-2017 for the assessment year 2014-15 as per the grounds of appeal on record.

2. Though the assessee has raised multiple grounds of appeal, Ground Nos. 1 to 14 pertains to 'Excess sugarcane price paid to the members & non members', Ground No. 15 pertains to 'Sale of Sugar at Concessional rate to members' and Ground Nos. 16 & 17 pertains to 'Beneficiary Membership Capital & C Class membership capital'.

3. The learned AR appearing on behalf of the assessee and learned DR representing the Department submitted at the outset that the issues raised in present appeal by the assessee have already been considered and adjudicated by the Co-ordinate Bench of Tribunal in bunch of appeals. The learned AR furnished copy of order of Tribunal dated 13-6-2019 vide which bunch of 44 appeals were disposed of by the Co-ordinate Bench, the lead case being ACIT v. Shri Shankar SSK Ltd. in ITA No. 382/PUN/2014 for the assessment year 2010-11, copy of which has also been placed on records.

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