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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Before: Shri A. T. Varkey, JM &Shri Rajesh Kumar, AM]
ORDER
Per ShriA.T.Varkey, JM
This is an appeal preferred by the assessee against the order of Ld. PCIT-Asansol passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the Act) dated 23.03.2021 for AY 2012-13.
At the outset the Ld. A.R. of the assessee drew our attention to the impugned order of Ld. PCIT especially to para 4 wherein the Ld. PCIT has observed as under:
4. Even though the show cause notice was served upon the assessee and another reminders were also issued, but the assessee did not comply to the said show cause notices and enough opportunity of being heard have been provided to the assessee. As the assessee has failed to comply to the show cause notices and the proceedings being time barring, is being completed after taking into accounts all relevant materials which are available on records, assessment folder and as per the provisions of I.T.Act, 1961
3. According to Ld. A.R., the Ld. PCIT erred in stating that the assessee has not replied to the show cause notices issued by the Ld. PCIT. The Ld. A.R. drew our attention to assessee’s reply dated 17.02.2021 which was the reply/objection filed by assessee pursuant to the show cause notice dated 8.2.202, which was forwarded by the assessee to Ld. PCIT at his e-mail address and also uploaded a copy of the same in ITBA system which is found placed at page 3 to 13 of PB. In the light of aforesaid facts we note that the assessee had in fact responded to the show cause notice of the Ld. PCIT, still the Ld. PCIT has observed that the assessee has not responded to his show cause notice which prompted
Deepak Switch Gears Pvt. Ltd. AY: 2012-13 him to pass the impugned order ex parte. Therefore, according to us, the impugned order of the Ld. PCIT is vitiated for violation of natural justice and consequently has to be set aside. However, we restore the action of Ld.PCIT back to his file, for de-novo consideration. While doing so, the Ld. PCIT has to consider the objections raised by the assessee [on law as well as factual] and thereafter, to decide whether to proceed with the action u/s. 263 of the Act in accordance to law. And the assessee to file written submission/objection and supporting documents, if advised to do so in the de-novo proceedings before the Ld. PCIT. We order accordingly and restore the same back to the file of Ld. PCIT to decide afresh after hearing the assessee in accordance to law.
In the result, the appeal of the assessee is allowed.