TMI Blog2019 (9) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... ue filed the present appeal informing that the Revenue already filed an appeal before the Hon ble Jurisdictional High Court for the earlier assessment years and, therefore, this is the intention of the Revenue to file the present appeal is to keep the issue alive on this issue . Considering the same, in our view, such reasons for filing the appeal is unsustainable. Considering all, we are of the opinion that the order of the CIT(A) is fair and reasonable on this issue and it does not call for any interference. Thus, the relevant grounds raised by the Revenue are dismissed. - ITA No.1434/PUN/2018 - - - Dated:- 19-9-2019 - Shri D. Karunakara Rao And Shri Vikas Awasthy, JJ. Appellant by : Mrs. Shabana Parveen Respondent by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee company based on the electricity consumption. This is also a case where there was scrutiny of accounts of the assessee by the DGCEI of Internal Excise Department. Accordingly, on the basis of estimation, net suppressing production was calculated and such net suppression production works out ₹ 4,38,86,292/-. During the proceedings before the First Appellate Authority, the assessee relied on various decisions including that of the decision of the Co-ordinate Bench of the Tribunal in the case of Bhagyalaxmi Steel Alloys Pvt. Ltd. vide ITA No.1292/PUN/2012 dated 15.07.2015 where the CIT(A) held that there is no contrary material to support the estimation and granted relief to the assessee. The appeal of the Revenue was dismissed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ief granted by the CIT(A), the Revenue filed the present appeal informing that the Revenue already filed an appeal before the Hon ble Jurisdictional High Court for the earlier assessment years and, therefore, this is the intention of the Revenue to file the present appeal is to keep the issue alive on this issue . 8. Considering the same, in our view, such reasons for filing the appeal is unsustainable. Further, we perused the order of the CIT(A) and find the contents of para 5 of the order of the CIT(A) are relevant in this regard and the same are extracted hereunder :- 5. . Since the facts were identical to that of the case decided by the Tribunal, therefore, following the decision of the Coordinate Bench of the Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
