9911796707
TMI Blog2021 (8) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... regard, the submission made by the ld. counsel for the assessee and also appearing in the application for condonation of delay is this that the impugned order passed by the Ld. PCIT though dated 13.03.2020, the assessee could file this appeal only on 26.06.2020. The delay was on account of pandemic situation followed by lockdown declared by the Govt. of India throughout the country. Under this situation, it was not possible for the assessee to prepare the appeal and to file the same within the prescribed time. The assessee further relied upon the Notification/Ordinance dated 31.03.2020 issued by the Central Govt. granting extension for filing appeals whose due dates were falling during the pandemic till 29.06.2020. The plea taken by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghee Square, Kolkata-700 069 on 28/01/2020 at 11:00 A.M/P.M, and show cause as to why an order u/s 263 of the I. T. Act, 1961 shall not be passed in your case enhancing/modifying/cancelling the assessment order in question or directing a fresh assessment to be made. In the event of failure to comply with the above, it shall be presumed that you have no objection to the proposed action and the matter shall be finalised on merits on the basis of material on record, without further notice." 4. The Ld. PCIT ultimately set aside the issue to the file of the AO u/s. 263 of the Act with the direction upon him to frame the assessment order upon looking into the issues as per the observations made in the impugned order. 5. At the time of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order has been passed by the Ld. PCIT without affording proper opportunity of being heard to the assessee. Though the three (3) notices were issued by the Revenue fixing the date of hearing, but finally, the adjournment application as part of the record before us, though suggests the request for adjournment on behalf of the assessee before the ld. PCIT made, the same is not reflecting in the order passed by the ld. PCIT dt. 13-03-2020, issued after four(4) days from the date of making such request. In that event, we find that the principle of natural justice has not been properly adhered to. Therefore, for the ends of justice, we find it fit and proper to set aside the issue to the file of the Ld. PCIT with a further direction upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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