SITHIRTAI PANDIAN SIVANANDAN,CHENNAI vs. PCIT - 1, CHENNAI

This is an appeal preferred by the assessee against the order of the Learned Principal Commissioner of Income Tax, (hereinafter in short "the Ld.PCIT”), Chennai-1, dated 23.02.2024 for the Assessment Year (hereinafter in short "AY”) 2019-20 u/s.263 of the Income Tax Act, 1961 (hereinafter in short "the Act”).

At the outset, the Ld.AR of the assessee pointed out that the impugned order has been passed by the Ld.PCIT without giving proper opportunity to the assessee and there was gross violation of natural justice and therefore, pleaded that assessee should be given one more opportunity before the Ld.PCIT. To buttress this contention, the Ld.AR drew our attention to show cause notice issued by the Ld.PCIT u/s.263 of the Act on 09.02.2024, wherein, the Ld.PCIT had directed the assessee to appear/file reply on or before 14.02.2024 and the assessee sought adjournment for ‘15’ days on 13.02.2024 through the e-filing portal which fact is discernable from Paper-Book at Page No.65. Despite assessee seeking adjournment for ‘15’ days on 13.02.2024, the Ld.PCIT has passed the impugned order on 23.02.2024 ex parte qua assessee, which action according to us, is in violation of natural justice and therefore, we are inclined to set aside the impugned order of the Ld.PCIT and restore the revisional proceedings before the Ld.PCIT and direct him to pass the order de novo u/s.263 of the Act in accordance to law after hearing the assessee.

In the result, appeal filed by the assessee is allowed for statistical purposes.