DINESH BHIKAMCHAND MEHTA,BELAGAVI vs. THE PR. COMMISSIONER OF INCOME TAX, HUBLI
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Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI
Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI
आदेश / ORDER
PER R.S.SYAL, VP :
This appeal by the assessee arises out of the order dated
24-03-2022 passed by the Pr.CIT, Hubli u/s.263 of the Income-tax
Act, 1961 (hereinafter also called ‘the Act’) in relation to the
assessment year 2017-18.
We have heard both the sides and gone through the relevant
material on record. Shorn off unnecessary details, it is seen that
notice u/s.263 dated 14-03-2022 was served upon the assessee on
15-03-2022. The assessee was required to furnish written
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submissions by 21-03-2022. The assessee, in fact, made online
submissions on 22-03-2022. However, the impugned order came to
be passed on 24-03-2022 without taking into consideration the
online submissions made by the assessee. Considering the facts in
totality, we are of the considered opinion that it would be just and
fair if the impugned order is set aside and the matter is restored to
the file of ld. Pr.CIT for passing a revisionary order afresh as per
law after allowing opportunity of hearing to the assessee. Needless
to say, the assessee’s written submissions already filed or to be filed
in the fresh proceedings may be taken into consideration before
passing the order.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 13th September,
2023.
Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 13th September, 2023 सतीश
3 ITA No.44/PAN/2022 Dinesh Bhikamchand Mehta
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The respondent 2. 3. The CIT concerned 4. DR, ITAT, Panaji Bench, Panaji गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 11-09-2023 Sr.PS 2. Draft placed before author 12-09-2023 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *
