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TMI Blog2021 (12) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... ring to the assessee and pass appropriate orders in accordance with law. Such exercise shall be concluded within three (3) months from the date of communication of this order and the assessee shall not seek un-necessary adjournment in the matter. We further make it clear that we have not expressed any opinion with regard to merits of the case, which is kept open to be decided by the respondent-Principal Commissioner, independently - Writ Petition No.11380 of 2021 - - - Dated:- 24-9-2021 - Hon'ble Sri Justice Joymalya Bagchi And Hon'ble Smt Justice Kongara Vijaya Lakshmi For the Petitioner : P Rama Sharana Sharma For the Respondent : M Kiranmayeesc For Income Tax ORDER: (PER HON BLE SRI JUSTICE JOYMALYA BAGCH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvocation of the powers by the Principal Commissioner to direct redoing of assessment. In this case, opportunity of hearing was not extended to the petitioner and the case was disposed of during the 2nd wave of the COVID-19 pandemic. Hence, he prays that the matter be remanded for fresh consideration after giving an opportunity of hearing to the petitioner. 4. Ms.M.Kiranmayee, learned counsel, submits that the Principal Commissioner has exercised his jurisdiction lawfully as the Assessing Officer had passed erroneous orders prejudicial to the interest of the revenue by not following the directions issued by the Central Board of Direct Taxes (CBDT), under Section 119 of the IT Act, namely, conducting a joint meeting with the investigating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a pre-decisional hearing under Section 263 of the IT Act is envisaged before the Principal Commissioner himself before he invokes such jurisdiction and therefore failure to extend such opportunity cannot be substituted by giving an opportunity of hearing before the Assessing Officer in the course of subsequent assessment proceedings after it is re-opened. A post decisional hearing before the Assessment Officer cannot be a surrogate for a pre-decisional hearing being a superior authority i.e., the Principal Commissioner; (ii) Secondly, merits of the case per se cannot denude the right of the assessee to a hearing as envisaged under law. A personal hearing gives opportunity to the assessee to explain all issues which may have an impact o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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