https://www.taxtmi.com/caselaws?id=310717 The Tribunal condoned a 56-day delay in filing the appeal due to the pandemic, recognizing a government extension. The Ld. PCIT's notice under section 263 was challenged, as it was issued without proper opportunity for the assessee to be heard, violating natural justice principles. The Tribunal set aside the order, remanding the case to the Ld. PCIT for reevaluation, ensuring the assessee's right to present evidence. The appeal was allowed for statistical purposes, underscoring the necessity of fair hearing procedures. Decision pronounced on 25-08-2021. en-us Wed, 25 Aug 2021 00:00:00 +0530 Thu, 09 Nov 2023 08:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310717 The Tribunal condoned a 56-day delay in filing the appeal due to the pandemic, recognizing a government extension. The Ld. PCIT's notice under section 263 was challenged, as it was issued without proper opportunity for the assessee to be heard, violating natural justice principles. The Tribunal set aside the order, remanding the case to the Ld. PCIT for reevaluation, ensuring the assessee's right to present evidence. The appeal was allowed for statistical purposes, underscoring the necessity of fair hearing procedures. Decision pronounced on 25-08-2021. Case-Laws Income Tax Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310717