SURYA SPLENDORA PRIVATE LIMITED,SOMWARPET vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-3, BENGALURU

At the outset, the Ld.AR submitted that assessee could not represent the case before the Ld.Pr.CIT. At the time of hearing, he submitted that a notice u/s. 263 was issued to the assessee on 19/03/2021 fixing the date of hearing on 26/03/2021. The said notice is said to have been sent to the registered email. As there was no compliance on the said date of hearing, the case was posted Page 2 of 30/03/2021 requesting assessee to file details through e-portal. The Ld.AR submitted that Ld.Pr.CIT passed the order on 31/03/2021 and no proper opportunity was granted to assessee. He thus prayed for the issue to be remanded to the Ld.Pr.CIT. The Ld.DR did not object the same.

Considering the submissions by both sides, we direct the Ld.Pr.CIT to pass a reasoned order after considering the submissions by the assessee in accordance with law. Needless to say that proper opportunity of being heard must be granted to assessee in accordance with law. Accordingly the grounds of appeal raised by assessee stands allowed for statistical purposes. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 26th August, 2022.