9911796707
TMI Blog2021 (12) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... in the notice issued u/s 263 for the reason that the assessee was Corona Positive as per the report dt. 10/03/2021 while the time allowed vide notice dt. 04/03/2021 by the Ld. Pr. CIT was 11/03/2021. We, therefore, set aside this case back to the file of the CIT to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. Appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. That the Ld. PCIT is not justified in holding the order of Ld. AO as erroneous and prejudicial to the interest of the revenue. 5. That the appellant craves leave for any addition, deletion or amendment in the grounds of appeal on or before the disposal of the same. 3. Vide Ground No. 1 the grievance of the assessee is that the opportunity of being heard was not provided by the Ld. Pr. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by 11/03/2021, reference was made to page no. 6 & 7 of the assessee's compilation which is the copy of the said notice issued by the Ld. Pr. CIT. It was further stated that the assessee was Corona Positive and could not furnish the requisite details on the said date i.e; 11/03/2021, copy of the RTPCR Test Report dt. 10/03/2021 was furnished which is placed at page no. 1 & 2 of the assessee's compi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021 while the time allowed vide notice dt. 04/03/2021 by the Ld. Pr. CIT was 11/03/2021. We, therefore, considering the totality of the facts deem it appropriate to set aside this case back to the file of the Ld. Pr. CIT to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 9. In the result, appeal of the assessee is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
