SRI. SHAILESH LAXMICHAND CHHEDA SHAH,VIJAYAPURA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, HUBBALLI

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ITA 250/BANG/2021Status: DisposedITAT Bangalore11 October 2021AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not granted a proper opportunity of being heard. Therefore, in the interest of justice, the issue was remanded back to the Principal CIT for a detailed order after granting the assessee a proper hearing.

What were the facts?

The assessee's appeal was against an order passed by the Principal CIT under Section 263. The assessee claimed that the order was passed without considering their submissions and that they did not receive a proper opportunity to be heard due to an email communication issue.

What were the issues?

Whether the Principal CIT passed the order under Section 263 without providing 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, BANGALORE BENCHES “A” BENCH: BANGALORE

Before: SHRI B.R. BASKARAN & SMT BEENA PILLAI

For Respondent: Ms. Neera Malhotra, CIT (DR)
Hearing: 06.10.2021Pronounced: 11.10.2021

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 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.

3.

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

2.

The Respondent

3.

CIT(A)

4.

Pr. CIT

5.

DR, ITAT, Bangalore.

6.

Guard File By order

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