LOKNETE SUNDERRAOJI SOLANKE SSK LTD.,BEED vs. ACIT CIRCLE, JALNA, JALNA

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ITA 172/PUN/2024Status: DisposedITAT Pune07 May 2024AY 2010-11Bench: SHRI SATBEER SINGH GODARA (Judicial Member), DR. DIPAK P. RIPOTE (Accountant Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the original order of the CIT(A) was already set aside by the ITAT for de novo adjudication, the subsequent order passed under Section 154 r.w.s. 250 becomes non-est. Therefore, the appeal becomes academic.

What were the facts?

The assessee filed an appeal against an order passed under Section 154 r.w.s. 250 of the Income Tax Act. The impugned order was passed to rectify mistakes in a previous order. However, the assessee had already filed an appeal against the original order, which was set aside by the ITAT for de novo adjudication.

What were the issues?

Whether an appeal against an order passed under Section 154 to rectify a previous order is maintainable when the original order has already been set aside by a higher tribunal for de novo adjudication.

Which sections of the Income-tax Act were involved?

Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “A” :: PUNE

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Hanmant D Dhavale – AR
For Respondent: Shri Keyur Patel – CIT-DR
Hearing: 29/04/2024Pronounced: 07/05/2024

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the assessee against the order under section 154 r.w.s. 250 of the Income Tax Act, 1961 by of ld.Commissioner of Income Tax(Appeals)[NFAC] for A.Y.2010-11 on 15.01.2024. The assessee has raised following grounds of appeal : Loknete Sunderraoji Solanke SSK Ltd. [A]

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.55,48,01,688/- on account of Excess payment of sugarcane price.

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.”

Submission of ld.AR : 2. Ld.Authorised Representative(ld.AR) of the assessee explained that in this case, the ld.CIT(A)[NFAC] passed an order u/s.250 of the Income Tax Act, 1961 for A.Y.2010-11 on 16.11.2023. However, subsequently, ld.CIT(A)[NFAC] realized that there was certain mistake apparent from the record. Accordingly, after giving opportunity to the assessee, ld.CIT(A)[NFAC] passed the impugned order u/s.154 r.w.s. 250 on 15.01.2024. However, the assessee had filed appeal before ITAT Pune Bench against the original order of ld.CIT(A)[NFAC] dated 16.11.2023 for A.Y.2010-11. The said appeal of the assessee was decided by ITAT Pune Bench in for A.Y.2010-11 on 31.01.2024, setting- aside the order of ld.CIT(A)[NFAC] for denovo adjudication.

2 Loknete Sunderraoji Solanke SSK Ltd. [A] Therefore, ld.AR pleaded that the ld.CIT(A)’s order u/s.154 r.w.s 250 dated 15.01.2024 may also be set-aside for denovo adjudication.

Submission of ld.DR : 3. The ld.Departmental Representative(ld.DR) for the Revenue agreed with the facts mentioned by the ld.AR.

Findings & Analysis : 4. We have heard both the parties and perused the records. The impugned order u/s.154 r.w.s 250 dated 15.01.2024 had tried to rectify certain mistakes of order dt.16.11.2023. However, assessee’s appeal against the original order u/s.250 dt.16.11.2023 for A.Y.2010-11 was heard by ITAT Pune Bench on 12.01.2024 and order was pronounced on 31.01.2024 setting- aside the ld.CIT(A)’s order for denovo adjudication. Therefore, the order of the ld.CIT(A) has merged with order of the ITAT Pune Bench dated 31.01.2024. 4.1 Since we had already set-aside the order of the ld.CIT(A)’s order vide ITAT Pune Bench order in on 31.01.2024 for denovo adjudication, the impugned order 3 Loknete Sunderraoji Solanke SSK Ltd. [A] under section 154 r.w.s.250 of the Income Tax Act, 1961 dated 15.01.2024 becomes “non-est”. Hence, the appeal of the assessee becomes academic in nature, accordingly, appeal is Allowed for statistical purpose.

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