K Mohan Reddy, Rangareddy District V. Income Tax Officer, Ward-8(2), Hyderabad

ITA 2179/Hyd/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6034 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 20-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M H NAIK
• Assessee Lawyers: SAMUEL NAGADESI AM
• Keywords: Application of stay
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER I.T.A. NO. 2179/HYD/2017 ASSESSMENT YEAR: 2008-09 K. MOHAN REDDY, RAJENDRA NAGAR MANDAL, RANGA REDDY DISTRICT VS INCOME TAX OFFICER, WARD-8(2), HYDERABAD [APPELLANT] [RESPONDENT] STAY APPLICATION NO. 177/HYD/2017 (ARISING OUT OF ITA NO. 2179/HYD/2017) ASSESSMENT YEAR : 2008-09 K. MOHAN REDDY, RAJENDRA NAGAR MANDAL, RANGA REDDY DISTRICT VS. INCOME TAX OFFICER, WARD-8(2), HYDERABAD [APPLICANT] [RESPONDENT] FOR ASSESSEE : SHRI SAMUEL NAGADESI, AM FOR REVENUE : SHRI M.H. NAIK, DR DATE OF HEARING : 18-06-2018 DATE OF PRONOUNCEMENT : 18-06-2018 O R D E R PER B. RAMAKOTAIAH, A.M. : THIS IS AN APPEAL BY ASSESSEE AGAINST THE ORDER OF TH E COMMISSIONER OF INCOME TAX (APPEALS)-2, HYDERABAD, DATED 03-10-2017 ON THE ISSUE OF BRINGING TO TAX THE CAPITAL GAIN ON SALE OF AGRICULTURAL LAND. 2. AT THE OUTSET, IT WAS NOTICED BY THE REGISTRY THAT THE ASSESSEE HAD FILED THE APPEAL PAYING THE FEE IN THIR D PARTY I.T.A. NO. 2179/HYD/2017 S.A. NO. 177/HYD/2017 :- 2 - : NAME. WHEN ENQUIRED, IT TRANSPIRED THAT ASSESSEE DID NO T HAVE ANY PAN NUMBER AND AO HAS NOT ASSIGNED ANY PAN OR G IR NUMBER. THE DR WAS ASKED TO REPORT WHETHER THE ORDER W AS UPLOADED IN THE DEPARTMENTAL IT SYSTEM OR NOT AND HOW THE AO WAS EXPECTED TO RECOVER THE TAXES WITHOUT ANY PAN OR GIR ALLOTTED TO ASSESSEE. 3. IN THE MEANTIME, AR CONTENDED THAT THE ORDER PASSED BY AO IS NOT VALID. THE AO REPORTED BY THE LETTER DT. 17 -01-2018 FILED TO-DAY I.E., ON 18-06-2018, THAT ASSESSEE WAS A LLOTTED GIR NUMBER NOW (KMR-701/2008). 4. SINCE THE PROCEDURE FOLLOWED BY THE AO IS NOT PROPE R AND ASSESSMENT WAS ALSO COMPLETED U/S. 144 EX-PARTE, WE DEEM IT FIT TO SET ASIDE THE ASSESSMENT ORDER AND RESTORE THE ASSESSMENT PROCEEDINGS TO AO FOR CONSIDERING ASSESSE ES OBJECTIONS ON MERIT AND COMPLETE THE ASSESSMENT AFTER CONSIDERING THE FACTS AND AS PER LAW. NEEDLESS TO MEN TION THAT ASSESSEE SHOULD BE GIVEN DUE OPPORTUNITY AND ALL THE ISSUES ARE LEFT OPEN FOR CONSIDERATION BEFORE AO. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR S TATISTICAL PURPOSES. CONSEQUENTLY, THE STAY PETITION FILED BECOMES INFRUCTUOUS. HENCE THE SAME IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JUNE, 2018 UPON CONCLUSION OF HEARING SD/- SD/- (V. DURGA RAO) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED 18 TH JUNE, 2018 TNMM I.T.A. NO. 2179/HYD/2017 S.A. NO. 177/HYD/2017 :- 3 - : COPY TO : 1. SHRI K. MOHAN REDDY, C/O. SAMUEL NAGADESI, CHART ERED ACCOUNTANT, 408, SRI RAMAKRISHNA TOWERS, BESIDE IMA GE HOSPITALS, AMEER PET, HYDERABAD. 2. INCOME TAX OFFICER, WARD-8(2), HYDERABAD. 3. CIT(APPEALS)-2, HYDERABAD 4. PR.CIT-2, HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.