TMI Blog2017 (10) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... iry 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. - ITA No. 4002/Del/2011 And ITA No. 4004/Del/2011 - - - Dated:- 3-10-2017 - SH. N.K. SAINI, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER For The Appellant : Sh. K.R. Manjani, Adv. For The Respondent : Sh. Deepak Garg, Sr.DR ORDER PER KULDIP SINGH, J.M.: Since common questions of facts and law have been raised in both the aforesaid appeals, the same are being disposed of by way of consolid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1 The assessee carried 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 ₹ 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 Gate, Dehradun, was attached against the demand of ₹ 20,59,964/- recoverable from the assessee. It is also not in dispute that as to whether Land Acquisition Officer, Dehradun has handed over the cheque for ₹ 11,51,051.78 to Tehsildar, Dehradun on 14.08.1986. For ready perusal, operative part of the assessment order contained in para 4(c) (d) is reproduced as under: ( c) Enquiries con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the amount of compensation received from the Special Land Acquisition Officer, Dehradun by reconstructing the record, if need be. The Hon ble High Court allowed the petition to the following extent: ( i) The Commissioner of Income Tax-X (Delhi) shall treat the writ petitions filed by the petitioners as applications for refund of the amounts recovered from them. ( ii) The CIT shall, on the basis of the record available with him or if no record is available, after the same is reconstructed, deal with the applications in accordance with law and pass appropriate orders expeditiously but not later than six months from the date a copy of this order is served upon him. ( iii) For purposes of reconstruction of the record, the petitioners shall furnish the requisite documents, that are available with them or within their control and power. ( iv) The Commissioner shall be free to summon any requisite information considered relevant from the concerned quarters in which 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 sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 that he has travelled beyond the issue in controversy by highlighting some facts that the assessee is a big landlord, having numerous property etc., whereas the solitary question to be determined by learned CIT(A) was; as to whether the rental of the property 4, Dharshini Gate, Dehradun and compensation of the property due towards the assessee was validly attached against the demand of ₹ 20,59,964/- or it is refundable to the assessee? 11. The only issue required to be adjudicated upon by the learned CIT(A) was against which of the demand raised by the Revenue, the rental accrued to the assessee from the property No. 4, Dharshini Gate and compensation of the property to the tune of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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