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TMI Blog2018 (9) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... sment in the case of Gali Janardhan Reddy for the assessment year 2010-11 by the Commissioner of Income Tax (Appeals). 2. This Court by an order dated 25.7.2018, after hearing the learned counsel for the petitioners, granted stay as prayed for staying further proceedings in ITA No.478/BANG/2017 as per Annexure-F dated 23.7.2018 till the next date of hearing. Hence, the present application I.A.1/18 is filed by the respondent for vacating the interim order. 3. I have heard the learned counsel for the parties to the lis. 4. Sri. Mayank Jain, learned counsel for the respondent contended that the very writ petitions are not maintainable and the question of granting stay would not arise. He further contended that pursuant to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal filed by the present respondent before the Appellate Authority was dismissed on the ground of delay was protective assessment. There was no reason for the Tribunal to wait till the substantive appeal decided by the Commissioner of Appeals in the case of Gali Janardhan Reddy. Therefore, he sought to vacate the interim order. 6. Sri. Aravind Kumar, learned Central Government Counsel for the petitioners contended that the original assessment order passed in the case of Gali Janardhan Reddy on 31.3.2013 was set aside on technicality by the Income Tax Appellate Tribunal. Therefore, there was no need to challenge further. As required under the provisions of Section 147 of the Act, fresh assessment order came to be passed wherein it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2017. Against the assessment order, appeal filed by the assessee on substantive assessment pending before the Commissioner of Income Tax (Appeals)-11 in Appeal No.ITA.No.04/DCIT, CC-1(3)/CIT(A)-11/2014-15. 8. It is also not in dispute that appeal is filed by the present respondent against the assessment order dated 27.3.2013. The appeal before the Commissioner of Income Tax (Appeals) came to be dismissed on 2.1.2017 on the ground of delay and laches. That is the subject matter of the appeal before the Tribunal in ITA No.478/BANG/2017. It was the specific case of the petitioners before the Tribunal that a request was made to defer the hearing of the appeal on the ground that the assessment in appeal being protective basis and the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed sources for the assessment year 2010-11. 11. Though an attempt was made by learned counsel for the respondent, that the said order was set-aside by the Tribunal on 17.10.2016 and the same reached finality. The fact remains that a reassessment order came to be passed as per Annexure-D on 29.12.2017 and that is the subject matter of appeal pending before the Commissioner of Appeals. In all fairness, the Tribunal ought to have decided the application filed for deferment by the petitioners nor deferred the hearing of ITA No.478/Bang/2017 till a decision is taken in the substantive appeals filed by the Janardhan Reddy in ITA No.216/CIT(A)-11/Bang/2017-18. Therefore, the same has not been done by the Tribunal. When the application filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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