9911796707
TMI Blog2022 (8) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thus it is clear that the PCIT had granted unreasonable short time to respond to the show cause notice and posted the matter for hearing during complete lock down period. We are at loss to understand as to how the learned PCIT could pass the order when the nation was under complete lock down i.e. on 30.03.2020. We also fail to understand as to how the PCIT failed to understand that an assessee could not respond to the show cause notice during the lock down period. The order passed by the PCIT is in gross violation of principles of natural justice and we are considered opinion that the assessee was prevented from responding to the show cause notice for sufficient reasonable cause, therefore, we set aside the order of the revision pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime Minister was imposed complete Nationwide Lock Down, due to Covid-19 pandemic situation. 4. The learned Pr. Commissioner ought to have appreciated that nationwide lockdown started on 23.03.2020, the case was posted on 26.03.2020, in the lockdown period which was strictly implemented, therefore, the learned Pr. CIT erred in passing an order u/ s 263 violating the principles of natural justice. Therefore, the same is invalid. 5. On the facts and circumstances of the case, the learned Pr. CIT has erred both on facts and in law in ignoring the fact that the proceeding under Section 263 cannot be used for substituting opinion of the A.O. by that of the CIT. 6. The learned Pr. Commissioner erred in setting aside the order mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 29.09.2016 declaring a total income of Rs.14,12,630. The Assessing Officer completed vide order dt.18.04.2017 passed u/s. 143(3) of the Act with a total income of Rs.19,12,530. While doing so, the Assessing Officer made an adhoc disallowance of expenses of Rs.5 lakhs. Subsequently, the PCIT, on examination of the assessment record found that the assessee company had incurred expenses of Rs.4.23 Crores in cash in violation of the provisions of section 40A(3) of the Act. The learned PCIT also found that the assessee company made a donations of Rs.15,000 which requires to be disallowed, the Assessing Officer had passed the order without examining the details under the provisions of section 40A(3) of the Act. Accordingly, he formed an opini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to the validity of the revision order passed by the PCIT u/s. 263 of the Act. We had carefully gone through the order of revision passed by the learned PCIT. We find that the learned PCIT had granted only one opportunity of hearing to the assessee to explain as to why the power of revision cannot be exercised and posted the matter for hearing on 26.3.2020 i.e. during which the lock down was imposed nation-wide on account of Pandemic Covid 19 situation. Further more, the order of the revision was passed on 30.03.2020; on the date faling within the period of Covid 19 lock down imposed. Thus it is clear that the learned PCIT had granted unreasonable short time to respond to the show cause notice and posted the matter for hearing during comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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