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2020 (12) TMI 1330 - ITAT PUNEExcess sugarcane price paid to the members & non members - HELD THAT:- The issue relating to excess sugarcane price paid by the assessee, the issue is restored to the file of Assessing Officer with similar directions as above in the cases of M/s. Vasant Rao Dada Patil SSK Ltd.[2019 (3) TMI 1637 - ITAT PUNE] and also consider the contentions of assessee with respect to SMP vis-a-vis FRP regime, where ever raised. The Assessing Officer shall decide the issue, after affording reasonable opportunity of hearing to the respective assessees, in accordance with law - Ground relating to the issue of excess cane price paid to members & non members is allowed for statistical purposes in the aforesaid terms. Sale of Sugar at Concessional rate to members - HELD THAT:- As relying on SHRI SHANKAR SSK LTD [2019 (6) TMI 1399 - ITAT PUNE] the issue sale of sugar at concessional rate to member is remanded to the file of Assessing Officer for fresh adjudication for the purpose of giving effect to the directions of Hon’ble Apex Court KRISHNA SAHAKARI SAKHAR KARKHANA LTD. [2012 (11) TMI 669 - SUPREME COURT] in proper perspective. Beneficiary Membership Capital & C Class membership capital - HELD THAT:- As relying on KARMAVEER SHANKARRAO KALE SSK LTD. VERSUS ACIT, AHMEDNAGAR [2019 (9) TMI 1475 - ITAT PUNE] we are of the considered view that the issue relates to the C-class membership fee is required to be remanded to the file of the Assessing Officer for fresh adjudication. Assessing Officer shall grant reasonable opportunity of being heard to the assessee and pass a speaking order. Accordingly, the relevant grounds raised by the assessee on this issue are allowed for statistical purposes. Contribution towards Area Development fund - HELD THAT:- As relying on SHRI SHANKAR SSK LTD [2019 (6) TMI 1399 - ITAT PUNE] we are of the considered view that the issue relates to the contribution towards Area Development Fund is required to be remanded to the file of the Assessing Officer for fresh adjudication. The Assessing Officer shall grant reasonable opportunity of being heard to the assessee and pass a speaking order on this issue. Accordingly, the relevant grounds raised by the assessee on this issue are allowed for statistical purposes. Appeal of the assessee is allowed for statistical purposes.
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