Assessee filed an application under section 264 and notice under section 264 was issued to assessee on 6-3-2021, setting a hearing for 10-3-2021. Assessee could not attend hearing and did not request an adjournment.\u00a0 No order was passed on 10-3-2021, but another hearing was scheduled for 16-3-2021, where revision application was rejected.\u00a0 Subsequently, Pr. Commissioner passed an order dated 23-3-2021. On writ the Court observed that\u00a0 date of order was 23-3-2021 and not 16-3-2021 and though matter was fixed for 10-3-2021 but no order was passed by officer concerned on that date and in fact, matter was posted for a subsequent date wherein no notice was given to assessee.As revision application was filed by assessee under section 264, officer concerned ought to have granted a further opportunity to assessee to appear, since matter was not heard out and decided on that date.\u00a0 Accordingly the\u00a0 order dated 23-3-2021 is\u00a0\u00a0 quashed and set-aside.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 264 : Commissioner-Revision of other orders-Principle of natural justice-Application was rejected-Matter was not heard and disposed on the date hearing-Matter is set aside to decide the matter after giving a reasonable opportunity of hearing. [Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-46769","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cal","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46769","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=46769"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46769\/revisions"}],"predecessor-version":[{"id":46770,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/46769\/revisions\/46770"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=46769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=46769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=46769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}