K MOHAN REDDY,RANGAREDDY DISTRICT vs INCOME TAX OFFICER, WARD-8(2), HYDERABAD

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”, HYDERABAD

Before: SHRI B. RAMAKOTAIAH & SHRI V. DURGA RAO

PER B. RAMAKOTAIAH, A.M. : This is an appeal by assessee against the order of the 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.

At the outset, it was noticed by the Registry that the assessee had filed the appeal paying the fee in third party

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name. When enquired, it transpired that assessee did not have any PAN number and AO has not assigned any PAN or GIR number. The DR was asked to report whether the order was 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.

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 allotted GIR number now (KMR-701/2008).

Since the procedure followed by the AO is not proper 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 assessee’s objections on merit and complete the assessment after considering the facts and as per law. Needless to mention that assessee should be given due opportunity and all the issues are left open for consideration before AO.

In the result, appeal of assessee is allowed for statistical purposes. Consequently, the stay petition filed becomes infructuous. Hence the same is dismissed. Order pronounced in the open court on 18th June, 2018 upon conclusion of hearing

Sd/- Sd/- (V. DURGA RAO) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated 18th June, 2018 TNMM

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Copy to : 1. Shri K. Mohan Reddy, C/o. Samuel Nagadesi, Chartered Accountant, 408, Sri Ramakrishna Towers, Beside Image Hospitals, Ameer Pet, Hyderabad. 2. Income Tax Officer, Ward-8(2), Hyderabad.

CIT(Appeals)-2, Hyderabad

Pr.CIT-2, Hyderabad.

D.R. ITAT, Hyderabad.

Guard File.

K MOHAN REDDY,RANGAREDDY DISTRICT vs. INCOME TAX OFFICER, WARD-8(2), HYDERABAD