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of <h1>Court stays proceedings in ITA No.478/BANG/2017, directs Tribunal to consider deferment application before appeal.</h1> <h3>The Pr. Commissioner of Income Tax, The Deputy Commissioner of Income Tax Central Circle-1 (3) Versus Sri Madhu Kumar Varma</h3> The Pr. Commissioner of Income Tax, The Deputy Commissioner of Income Tax Central Circle-1 (3) Versus Sri Madhu Kumar Varma - TMI Issues:1. Maintainability of writ petitions for mandamus.2. Stay of further proceedings in ITA No.478/BANG/2017.3. Dismissal of appeal by Appellate Authority on delay and laches.4. Protective assessment and substantive assessment.5. Request for deferment of hearing by petitioners.6. Consideration of deferment application by Tribunal.Issue 1: Maintainability of Writ Petitions for MandamusThe respondent contended that the writ petitions were not maintainable as the question of granting stay did not arise. The respondent argued that there was a substantive assessment under Section 153-C of the Income Tax Act in the case of Gali Janardhan Reddy and a protective assessment under Section 153-A in the case of the respondent. The Appellate Tribunal had deleted the substantive addition in the case of Gali Janardhan Reddy, which had reached finality. The respondent's appeal was dismissed by the Appellate Authority on the grounds of delay and laches.Issue 2: Stay of Further Proceedings in ITA No.478/BANG/2017The petitioners sought a writ of mandamus to direct the Income Tax Appellate Tribunal to defer the hearing of the appeal in ITA No.478/BANG/2017 until the appeal against the substantive assessment in the case of Gali Janardhan Reddy for the assessment year 2010-11 was adjudicated by the Commissioner of Income Tax (Appeals). The Court granted a stay on further proceedings in ITA No.478/BANG/2017 until the next date of hearing.Issue 3: Dismissal of Appeal by Appellate Authority on Delay and LachesThe appeal filed by the respondent before the Appellate Authority was dismissed on the grounds of delay and laches. The respondent then filed an appeal before the Income Tax Appellate Tribunal, Bengaluru, in ITA No.478/BANG/2017. The Tribunal directed the revenue to argue the matter on the merits of the appeal, leading to the filing of writ petitions seeking deferment of the hearing.Issue 4: Protective Assessment and Substantive AssessmentThe protective assessment order referred to the case of Gali Janardhan Reddy, where a sum was added protectively in the hands of the assessee and substantively in the hands of Gali Janardhan Reddy as undisclosed income. The Tribunal set aside the original assessment order on technicality, leading to a fresh assessment order being passed by the petitioners.Issue 5: Request for Deferment of Hearing by PetitionersThe petitioners requested the Tribunal to defer the hearing of the appeal in ITA No.478/BANG/2017 until a decision was made in the substantive appeals filed by Gali Janardhan Reddy. The Tribunal did not consider the request for deferment, prompting the petitioners to file writ petitions seeking relief.Issue 6: Consideration of Deferment Application by TribunalThe Tribunal was directed to consider the application filed by the petitioners for deferment of the hearing in ITA No.478/BANG/2017. The Court emphasized that the Tribunal should decide the deferment application on its merits before proceeding with the appeal. The writ petitions were disposed of with this direction, leaving all contentions open for future consideration.
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