9911796707
TMI Blog2017 (10) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal sought to set aside the impugned order dated 20.07.2011 passed by learned Commissioner of Income Tax (Appeals)- XXV, New Delhi, on the ground that: "on facts and circumstances of the case, the Ld. A.O. as well as the CIT(A) have erred in not granting refund in respect of compensation due to the Appellant from the Land Acquisition Department Dehradun and also of amount recovered from the Tenant, in spite of fact that the Department is not denying their attachments, nor showing any outstanding against the assessee on plea of non-availability of record after expiry of 25 years though the default for this is attributable solely to the Respondents who slept over die matter without taking any action, in spite of repeated lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the matter before the learned CIT(A) by way of filing appeal, who has confirmed the order passed by the Assessing Officer under Section 237 of the Act with further direction that the Assessing Officer to examine the outstanding demand in dispute of Rs. 20,59,964/- and take necessary steps to collect this demand. Feeling aggrieved, the assessee has come up before the Tribunal by way of filing the present appeal before the Tribunal. 4. We have heard the learned Authorized Representatives of the parties to the appeal, gone through the documents relied upon and order passed by the revenue authorities below. 5. Perusal of para 4(c) of the order passed by the Assessing Officer apparently goes to prove that the rent of property at 4, Dharshini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challans. (d) Correspondences made with Special Land Acquisition Officer, Dehradun have revealed that a consolidated Treasury Cheque No. 032749 dated 29/07/1986 for Rs. 11,51,051.78 was handed over to the Tehsildar Dehradun on 14/08/(year not written should be 1986) against the amount payable to Mr Ram Narain s/o Late Sh. Roop Chand- (Rs.3,89,930.08), Sh. Shiv Narian s/o Late Sh. Roop Chand (Rs.78,496 08), Sh Vinod Kumar s/o Sh. Om Prakash (Rs.2,92,412.15)and Sh. Laxmi Narain s/o Late Sh. Roop Chand (Rs.3,90,213.46) From the photocopy of FHB Vol.-V, Part -1. Appendix - XI Form CC sent by the SLAO it appears that income tax and wealth tax was either recoverable from all the persons in their individual capacity as mentioned in the consoli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich event, the concerned shall be duty bound to cooperate and furnish such information. (v) Depending upon the view that the Commissioner may take, a final order which shall be speaking in nature shall be passed by him and communicated to the petitioners either granting or rejecting the prayer for refund. (vi) In case a refund is found due to the petitioners, the interest, if any, payable in accordance with law on such amount shall also be paid. The petitioners shall be free to seek appropriate redress against the order of the Commissioner in accordance with law, should they have any grievance against the same." 7. The assessee again had to approach the Hon'ble Delhi High Court by filing writ petition bearing W.P.(C) No. 1790/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the assessee. 9. Perusal of both the orders passed by the Hon'ble High Court (supra) goes to prove that learned CIT(A) has been directed to treat the writ petitions filed by the assessee as applications for refund of the amount recovered by them on the basis of record available or, if needs be, to reconstruct the record and the assessee was also directed to furnish the requisite documents. Commissioner of Income Tax was also directed to summon any requisite information from the quarter concerned to redress the issue in controversy. Appellate Authority was directed to conduct the proper inquiry and make an effort to mitigate the grievances of the assessee. 10. Now, when we examine the order passed by the learned CIT(A), it appears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records to bring on record the true and correct facts, if any such amount of rentals as well as compensation awarded to the assessee was attached and adjusted against the demand raised by the Revenue. 14. The Hon'ble Delhi High Court vide order dated 25.05.2006 (supra) has given plenary power to the learned CIT(A) to summon any officer as well as the record from the quarter concerned to make out; "as to whether the attached rental accrued to the assessee and compensation awarded has been adjusted against the demand raised by the Revenue". 15. From the letter dated 20.01.1988, available at page 6 of the appeal set, written by Special Land Acquisition Collector, it is apparently clear that the cheques for Rs. 3,89,930/- and Rs. 3,90, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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