9911796707
TMI Blog2023 (8) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner was called upon to come for a personal hearing on 05.03.2020. The said notice fixed the hearing on 05.03.2020. The hearing did not take place on account of out break of Covid-19 pandemic. In any event, the petitioner appears to have sent representation on 12.05.2022 requesting for a personal hearing and reminder dated 28.06.2023, even though according to the petitioner the limitation would have expired on 30.06.2021 in terms of the provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. There is no merits in the challenge to the impugned notice. It is however open for the petitioner to send appropriate representation to the effect that the proceedings initiated for the AY 2014-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppened through proper banking channels which could be proved before the lower authorities, if due opportunity is given to him which would result in a meritorious decision etc. In the facts and circumstance, we deem it fit to remit the issue back to the AO for a fresh examination. The assessee shall lay all materials in its support before the AO and comply with his requirements in accordance with law. The AO may conduct appropriate inquiry as deemed fit, however, he shall furnish adequate opportunity to the assessee, if any material is likely to be used against him and then, pass appropriate orders in accordance with law. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose." 5. After the aforesaid or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er or Principal Commissioner or Commissioner, as the case may be] [Provided that where the order under section 254 is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the [Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as the case may be,] on or after the 1st day of April, 2019, the provisions of this sub-section shall have effect, as if for the words "nine months", the words "twelve months" had been substituted.]" 8. It is the case of the petitioner that although there is a large scale disruption on account of Covid-19 Pandemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t break of Covid-19 pandemic. 16. In any event, the petitioner appears to have sent representation on 12.05.2022 requesting for a personal hearing and reminder dated 28.06.2023, even though according to the petitioner the limitation would have expired on 30.06.2021 in terms of the provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. 17. There is no merits in the challenge to the impugned notice. It is however open for the petitioner to send appropriate representation to the effect that the proceedings initiated for the Assessment Year 2014-2015 have abated in accordance with Section 153(3) read with proviso to the aforesaid Section of the Income Tax Act, 1961 and the provisions of the Taxat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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