2021 (12) TMI 1521

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..... ICE PRESIDENT This is an appeal by the Assessee against the order of the Ld. Pr. CIT, Panchkula dt. 18/03/2021. 2. Following grounds have been raised in this appeal : 1. That the Ld. PCIT is not justified in not giving the proper opportunity of hearing, which is against the natural justice and the order of Ld. PCIT be quashed. 2. That the Ld. PCIT is not justified in issuing notice and pas .....

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..... d income. Thereafter the Ld. Pr. CIT initiated the proceedings under section 263 of the Act and passed the impugned order exparte by observing in para 2 of the impugned order as under: "2. In response thereto, neither the assessee furnished any explanation nor any written communication was received, thus, it can be concluded that the assessee has nothing to say in his defense." 5. Now the asse .....

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..... parte. 7. In his rival submissions the Ld. CIT DR supported the impugned order passed by the Ld. Pr. CIT. 8. We have considered the submissions of both the parties and perused the material available on the record. In the present case it is not in dispute that the Ld. Pr. CIT passed the impugned order exparte. It is also noticed that the assessee could not furnish the relevant documents before th .....

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