2022 (4) TMI 156

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..... re the Ld. Pr. CIT. After considering the COVID pandemic situation, we find force in the argument of the assessee and we are of the view that it is a fit case to grant one more opportunity of being heard to the assessee to substantiate his case before the Ld. Pr. CIT - Appeal filed by the assessee is allowed for statistical purpose.
SHRI DUVVURU RL REDDY , HON'BLE JUDICIAL MEMBER And SHRI S BALAKRISHNAN , HON'BLE ACCOUNTANT MEMBER For the Appellant : P. Bala Srinivas , AR For the Respondents : M.N. Murthy Naik , CIT ( DR ) ORDER Per Shri Duvvuru R. L. Reddy , judicial Member This appeal is filed by the assessee against the order of the Principal Commissioner of Income Tax (Pr. CIT), Vijayawada dated 15.03.2021 for the Assessment Yea .....

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..... uot;The Act") pursuant to the show cause notice in F. No. 2631ACSPB032 1L12020-2 I dated 02-02-2021 and/or the consequential final order in dated 15-03-2021 under DIN & document No ITBAIREV/M/REV5/20-21/1031530143(1) against the Assessment order u/s. 143(3) of the Income Tax, 1961 (Here-in-after referred to as "The Assessment Order") by the Assistant Commissioner of Income Tax, Circle-2(1), Guntur (Here-in-after referred to as "The Assessing Authority") dated 21-12-2018 in the PAN/GIR No. ACJPB0321L under Order No. ITA/AST/S/143(3)/2018-19/1014481495(1) are not sustainable under law and/or under the facts and circumstances of the Appellants case. 2. The Appellant was not given an opportunity of being heard as stip .....

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..... nation of various points raised in the revisional proceedings and no error was committed by the Assessing Authority in dealing with the issues raised under the impugned Revisional proceedings. 9. Under the above facts and circumstances, and other facts and circumstances that may be brought to the notice of the Hon'ble Income-Tax Appellate Tribunal at the time of hearing of this Appeal, the Appellant prays the Hon'ble Appellate Tribunal to set aside the impugned Revisional order and to pass such other orders as the Hon'ble Appellate Tribunal deem fit and proper in the interests of justice. 10. The Appellant crave for the leave of the Hon'ble Appellate Tribunal to amend or delete any of the above submitted grounds, or to a .....

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