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2017 (10) TMI 173 - AT - Income TaxAttached rental accrued to the assessee and compensation awarded adjusted against the demand raised by the Revenue - Held that:- From the letter dated 20.01.1988, written by Special Land Acquisition Collector, it is apparently clear that the cheques for ₹ 3,89,930/- and ₹ 3,90,213/- on account of compensation to be paid to the assessee were handed over to the Tehsildar, Delhi on 24.07.1986. When the compensation amount reached in the hands of the Tehsildar, Dehradun, where it was already attached by the Revenue against the demand of ₹ 20,59,964/- as is evident from para 4(c) of the assessment order then the revenue department is under legal obligation to pass speaking order that such & such amount belonging to the assessee has been adjusted against such & such demand raised by the Department. Again it was for the Revenue to verify and intimate the assessee that the amount of rental and compensation had been adjusted against the said demand. CIT(A) is required not only to dispose of the appeal but to conduct a discreet inquiry by summoning concerned officer and requisite record from the quarter concerned or to reconstruct the record, if need be, in compliance to the order passed by the Hon’ble High Court in order to adjudicate the controversy at hand once for all. Because right from 1986, the assessee is moving like a rolling stone by approaching one forum after another right from Assessing Officer, CIT(A), Chairman, CBDT, Hon’ble High Court and then Tribunal having its no fault. Consequently, the impugned order is set aside and file is remitted back to the learned CIT(A) to decide the issue afresh after providing opportunity of being heard to the assessee. Learned counsel for the assessee has also assured to extend necessary assistance to arrive at the logical conclusion.
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