NANGOJIRAO NANDAKUMAR,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE -2, BANGALORE

PDF · subscribers
ITA 523/BANG/2022Status: DisposedITAT Bangalore02 August 2022AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found merit in the assessee's plea that a fair opportunity of hearing was not provided. Consequently, the Principal CIT's order was vacated, and the issue was remitted for fresh consideration after granting an opportunity of hearing.

What were the facts?

The assessee's appeal was against an order passed by the Principal CIT under section 263. The assessee contended that the Principal CIT issued notice just before the time-barring date and passed the order without properly considering an adjournment request.

What were the issues?

Whether the Principal CIT erred in passing an order under section 263 without affording a proper opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Mukesh Shet, A.R
For Respondent: Shri Sumer Singh Meena, D.R
Hearing: 02.08.2022Pronounced: 02.08.2022

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is directed against the order of Principal CIT dated 15.3.2022 for the assessment year 2017-18.

2.

The assessee has raised following grounds of appeal:- 1. “The Ld. Principal CIT Bangalore 2 has erred in issuing the notice just before time barring date and in passing the order expertly before the date of adjournment souight without rejecting the adjournment request, be treated as bad in law and the said order may be quashed.

2. The learned Principal CIT Bangalore 2 has erred in passing the impugned order under section 263 as the original assessment order under section 143(3) was passed after full satisfaction of the Learned Assessing officer, Nangojirao Nandakumar, Bangalore Page 2 of 3 considering all the details submitted and hence the impugned order under section 263 may please be quashed.”

3. At the outset, Ld. A.R. submitted that the Ld. PCIT given a notice for invoking jurisdiction u/s 263 of the Income-tax Act,1961 ['the Act' for short] on 1.3.2022 for revision of the assessment order dated 26.11.2019. The assessee asked for adjournment of 15 days vide its letter dated 7.3.2022. There was no communication for rejecting the adjournment letter filed by the assessee. However, the Ld. Principal CIT passed the order on 15.3.2022 without giving proper opportunity of hearing to the assessee. In our opinion, there is merit in the plea of the assessee’s counsel. The fair opportunity of hearing has not been given to the assessee. In view of this, we vacate the order of Ld. Principal CIT and remit the entire issue in dispute to the file of Ld. Principal CIT for fresh consideration to decide the issue after giving opportunity of hearing to the assessee. Since we have remitted the issue back to the file of Ld. Principal CIT for fresh consideration, at this stage, we refrain from going into the other grounds raised by the assessee.

4.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 2nd Aug, 2022

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →