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2022 (2) TMI 1439 - ITAT KOLKATARevision u/s 263 - as per CIT assessee has not replied to the show cause notices issued by the Ld. PCIT - HELD THAT:- We note that the assessee had in fact responded to the show cause notice of the Ld. PCIT, still the Ld. PCIT has observed that the assessee has not responded to his show cause notice which prompted him to pass the impugned order ex parte. Therefore, according to us, the impugned order of the Ld. PCIT is vitiated for violation of natural justice and consequently has to be set aside. We restore the action of PCIT back to his file, for de-novo consideration. While doing so, the Ld. PCIT has to consider the objections raised by the assessee [on law as well as factual] and thereafter, to decide whether to proceed with the action u/s. 263 in accordance to law. And the assessee to file written submission/objection and supporting documents, if advised to do so in the de-novo proceedings before the PCIT. Restore the same back to the file of Ld. PCIT to decide afresh after hearing the assessee in accordance to law. Appeal of the assessee is allowed.
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