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2022 (8) TMI 1210 - AT - Income TaxValidity of the revision order passed by the PCIT u/s. 263 - gross violation of the principles of natural justice by not affording a reasonable opportunity of being heard to the assessee - HELD THAT:- We find that the PCIT had granted only one opportunity of hearing to the assessee to explain as to why the power of revision cannot be exercised and posted the matter for hearing on 26.3.2020 i.e. during which the lock down was imposed nation-wide on account of Pandemic Covid 19 situation. Further more, the order of the revision was passed on 30.03.2020; on the date faling within the period of Covid 19 lock down imposed. Thus it is clear that the PCIT had granted unreasonable short time to respond to the show cause notice and posted the matter for hearing during complete lock down period. We are at loss to understand as to how the learned PCIT could pass the order when the nation was under complete lock down i.e. on 30.03.2020. We also fail to understand as to how the PCIT failed to understand that an assessee could not respond to the show cause notice during the lock down period. The order passed by the PCIT is in gross violation of principles of natural justice and we are considered opinion that the assessee was prevented from responding to the show cause notice for sufficient reasonable cause, therefore, we set aside the order of the revision passed by the learned PCIT and direct the learned PCIT to pass fresh order after giving reasonable opportunity of hearing to the assessee. Appeal of the assessee stands partly allowed for statistical purposes.
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