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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY
PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of ld. Pr. Commissioner of Income Tax-1, Nashik (‘the PCIT’) dated 19.03.2021 passed u/s 263 of the Income Tax Act, 1961 (‘the Act’) for the assessment year 2012-13. 2. When the appeal was called on, none appeared on behalf of the appellant despite due service of notice of hearing.
We heard the ld. CIT-DR and perused the material on record. On perusal of the impugned order passed u/s 263 by the ld. PCIT, we find that the ld. PCIT had passed ex-parte order on 19.03.2021. It also would reveal that the notice of hearing of the proceedings u/s 2 263 was initiated during Covid-19 Pandemic period. It can be presumed that the assessee could not represent the matter before the ld. PCIT on account of difficulties being faced Covid-19 Pandemic. Therefore, we are satisfied that the assessee is prevented by sufficient and reasonable cause from representing the matter before the ld. PCIT. In these circumstances, we are of the considered opinion that in order to meet the ends of justice, the matter requires remand to the ld. PCIT for de novo consideration after affording due opportunity of hearing to the appellant. We order accordingly.
In the result, the appeal filed by the assessee stands partly allowed for statistical purposes. Order pronounced on this 25th day of August, 2022. (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 25th August, 2022. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.
""यथ" / The Respondent.
The Pr. CIT-1, Nashik. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “A” ब"च, 4. पुणे / DR, ITAT, “A” Bench, Pune. गाड" फ़ाइल / Guard File. 5. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.