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Income Tax Appellate Tribunal, “A”, BENCH KOLKATA
Before: SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM
BEFORE SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM आयकर अपीलसं/ ("नधा"रण वष" / Assessment Year: 2012-13) M/s Bhumi Nirman Private Vs. ITO, Ward-10(4), Kolkata. Limited C/o Rajesh Mohan & Associates, Unit No.18, 5th Floor, Bagati House, 34, Ganesh Chandra Avenue, Kolkata- 700013. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCB8546L (Appellant) .. (Respondent) Appellant by : Shri S.M. Surana, Advocate Respondent by : Shri Ram Bilash Meena, Sr. DR-CIT सुनवाई क" तार"ख/ Date of Hearing : 27/01/2020 घोषणा क" तार"ख/Date of Pronouncement : 19/02/2020 आदेश / O R D E R Per Shri S. S. Godara: This assessee’s appeal for assessment year 2012-13 arises against the Principal Commissioner of Income Tax - 4, Kolkata’s order dated 26.03.2019 involving proceedings u/s 263 of the Income Tax Act, 1961 (in short ‘the Act’). Heard both the parties. Case file perused.
It transpires at the outset that the PCIT’s revision order u/s 263 of the Act under challenge has been passed ex parte. Both the parties have invited our attention to para 3 page 2 in the impugned revision order making it clear that not M/s Bhumi Nirman Private Limited only the assessee had been sent statutory notice(s) but also it had been served through affixation.
Coming to the PCIT’s revision notice issued to the assessee, we find that he has passed his impugned order on 26.03.2019. Case records indicate that the PCIT had issued his notice on 19.03.2019 to this effect for hearing on 25.03.2019 at 12.30 p.m. His revision proceedings stood concluded on 25.03.2019. The assessee appears to have sent its e-mail on 26.03.2019 that it had been served the hearing notice on 25.03.2019 at 6.31 p.m (copy enclosed). All this sufficiently indicates that the assessee has been prevented by circumstances beyond its control to appear and present its case before the PCIT in revision proceedings. Without going deeper in merits of the case, we therefore deem it appropriate to restore all the issues raised in the instant lis back to the PCIT for fresh proceedings as per law. The assessee shall appear before the PCIT on or before 31st July, 2020 along with a copy of our instant order for further proceedings. Consequential proceedings shall follow as per law.
This assessee’s appeal is allowed for statistical purposes in above terms.