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2022 (4) TMI 156 - ITAT VISAKHAPATNAMRevision u/s 263 - submission of the assessee that the Ld. Pr. CIT has not given any opportunity to the assessee to substantiate his claim - HELD THAT:- Assessee did not appear before the Ld. Pr. CIT to substantiate his case. The main contention of the assessee is that due to COVID pandemic, the assessee or his counsel could not appear before the Ld. Pr. CIT and the non appearance was neither willful negligence nor lapse on the part of the assessee. The assessee pleaded for one more opportunity of being heard before the Ld. Pr. CIT. After considering the COVID pandemic situation, we find force in the argument of the assessee and we are of the view that it is a fit case to grant one more opportunity of being heard to the assessee to substantiate his case before the Ld. Pr. CIT - Appeal filed by the assessee is allowed for statistical purpose.
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