PCIT has issued show cause notice on 25th March 2021 fixing the date of hearing on 26th March 2021 / The Assessee made an application for an adjournment on 26 th March 2021 and prayed for 15 days time. The PCIT passed the order on 27th March 2021, without considering the adjournment application. The Tribunal quashed the order passed u/s 263 of the Act. The prayer of departmental representative to remand the case to the file of the PCIT was rejected (AY. 2016-17)
Dee Vee Projects Ltd. v. PCIT (2021) 214 TTJ 660 / 207 DTR 452 (Raipur)(Trib.)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny-Opportunity of being heard-Violation of principle of natural justice-Order was quashed-The prayer of departmental representative to remand the case to the file of the PCIT was rejected. [S. 143(3)]