NIRMALA SHAHAJI PAWAR,SATARA vs. PR COMMISSIONER OF INCOME-TAX -3, PUNE

This appeal by the assessee against the order dated 31-03-2021 passed u/s. 263 of the Act by the Principal Commissioner of Income Tax-3, Pune [„PCIT‟] for assessment year 2016-17.

The only contention raised by the ld. AR is that there was no opportunity for the assessee to prosecute the issues raised in show cause notice dated 09-03-2021 issued by the PCIT u/s. 263 of the Act and referred to Page No. 3 of the impugned order and argued that there was no opportunity for the assessee to furnish the details as sought by the PCIT. He also referred to Page No. 11 of the paper book and submitted that the assessee replied in response to notice dated 24-03-2021 by stating that the said notice was received by the assessee on 30-03-2021, since, the said date is already been lapsed requested for time for filing submission up to 15-04-2021. We note that the PCIT passed impugned order on 31-03-2021 which clearly shows that there was no opportunity for the assessee for furnishing details as sought by the PCIT vide show cause notice. The ld. DR did not object for remanding the issues raised in the appeal to the file of PCIT for its fresh consideration. Therefore, taking into consideration in the facts and circumstances of the case and submissions of ld. AR and ld. DR, we deem it proper to remand the matter to the file of PCIT for its fresh consideration and dispose of the appeal by affording reasonable opportunity of hearing to the assessee. The assessee shall liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose.

In the result, the appeal of assessee is allowed for statistical purpose.