TMI Blog2022 (5) TMI 1540X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment - Pr.CIT proceeded ex parte and held the assessment order to be erroneous and prejudicial to the interests of the Revenue - HELD THAT:- Pr.CIT did not himself adjudicate on the two issues espoused by him for revision primarily on the ground that the assessee did not furnish any reply by the stipulated date. Though the assessee furnished its reply giving necessary details on 15.03.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 - - - Dated:- 31-5-2022 - SHRI R.S. SYAL, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER For the Assessee by Shri Pramod Shingte For the Revenue by Shri B. Koteswara Rao ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 18.03.2021 passed by the ld. Pr.CIT, Pune-1 u/s 263 of the Income-tax Act, 1961 (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2021 requiring it to explain its position. The assessee did not submit any reply. Thereafter, a reminder was issued on 11.03.2021 requesting the assessee to submit its reply by 15.03.2021. In the absence of the assessee furnishing any reply, the ld. Pr.CIT proceeded ex parte and held the assessment order to be erroneous and prejudicial to the interests of the Revenue. Setting aside the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date. Though the assessee furnished its reply giving necessary details on 15.03.2021, being, the same date as given by the ld. Pr.CIT for making submissions, the ld. Pr.CIT passed order on 18.03.2021 without taking note of such replies. This shows that the impugned order has been passed without considering the replies of the assessee. Under these circumstances, we are of the considered opinion th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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