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Income Tax Appellate Tribunal, BANGALORE BENCHES “A” BENCH: BANGALORE
Before: SHRI B.R. BASKARAN & SMT BEENA PILLAI
PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dated 30.03.2021 passed by ld. Pr.CIT, Hubballi for Assessment Year 2016-17. 2. At the outset, it is submitted that the order u/s. 263 was passed without considering the submissions of assessee. The ld. AR submitted that show cause notice was issued to assessee and assessee was called upon to attend the hearing on 25.03.2021. The said communication was sent through email. The assessee could
Page 2 of 2 not appeal on the event date and the Ld. Pr.CIT passed the order on 30.03.2021 as the same was getting time barred.
Under the circumstances, we are of the opinion that proper opportunity of being heard was not received to assessee. In the interest of justice, we remand this issue back to Ld. Pr.CIT to pass detailed order in accordance with law. Needless to say that proper opportunity should be granted to assessee of being heard. Accordingly, the grounds raised by the assessee stands allowed for statistical purposes. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in open court on 11th October, 2021. (B.R. BASKARAN) JUDICIAL MEMBER Dated: 11th October, 2021. /MS/ Copy to 1. The Appellant
The Respondent
CIT(A)
Pr. CIT
DR, ITAT, Bangalore.
Guard File By order