2022 (2) TMI 1439

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 03.2021 for AY 2012-13. 2. At the outset the Ld. A.R. of the assessee drew our attention to the impugned order of Ld. PCIT especially to para 4 wherein the Ld. PCIT has observed as under: 4. Even though the show cause notice was served upon the assessee and another reminders were also issued, but the assessee did not comply to the said show cause notices and enough opportunity of being heard have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts 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. However, we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X