Itta/394/2013 Of Sri Potla Nishant v. The Dy Commissioner Of Income-Tax

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA ANDTHE HON’BLE SRI JUSTICE K.C. BHANU I.T.T.A. No.394 OF 2013 DATED:5.9.2013 Between: Sri Potla Nishant, Khammam. … Appellant And The Deputy Commissioner of Income Tax,Hyderabad. ….Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA ANDTHE HON’BLE SRI JUSTICE K.C. BHANU I.T.T.A. No.394 OF 2013 Judgment:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) Mr. B. Narasimha Sarma, learned counsel for theRevenue, who is present in the Court takes notice for therespondent. We have heard Mr. K. Vasant Kumar, learned senior counsel appearing for the appellant and the learned counsel forthe respondent. We have gone through the impugnedjudgment and order of the learned Tribunal. It appears, the learned Tribunal has so to say remanded the matter for determination of the nature of the land, namely,whether the land is an agricultural land or not without giving achance of hearing to the appellant. From the impugnedjudgment and order of the learned Tribunal, it does not appearthat any such contention was raised by any of the parties or itwas considered on the question of remand. Under the circumstances, we keep that portion of theimpugned judgment and order of the learned Tribunal only, inabeyance and we direct the learned Tribunal to hear theappellant on the question of necessity of remand for determination of the nature of the land. After hearing theappellant, the learned Tribunal shall pass a fresh order eitherreversing or retaining earlier order. This exercise shall becompleted within a period of six weeks from the date ofproduction of this order. The appeal is accordingly disposed of. ___________________ K.J. SENGUPTA, CJ ____________ K.C. BHANU, J 5.9.2013 PNB