2021 (10) TMI 672

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.... filed its return of income on dated 30/09/2016 which was selected for limited scrutiny under CASS and resulted into completion of assessment dated 27/12/2018 u/sec.143(3) of the Act assessing total income at Rs. 22,56,28,290/-. 3. Later on, Ld. PCIT scrutinized the assessment order and issued notice u/s 263 of the Act, on dated 25/03/2021 by fixing the date of hearing on 26/03/2021 at 1.00 PM, against which the Assessee by making an application on the web-portal of the Income-tax e-proceedings on dated 26/03/2021 requested for adjournment, at least 15 days. Ld. Pr.CIT without considering the said request passed the impugned order on dated 27/03/2021 i.e. next day itself, against which the Assessee is in appeal before us. 4. The Assessee ....

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....is contemplated by Section 263 is an opportunity of hearing to be afforded to the Assessee. Failure to give such an opportunity would render the revisional order legally fragile not on the ground of lack of jurisdiction but on the ground of violation of principles of natural justice. 9. In the landmark case of "Maneka Gandhi vs. Union of India" (1978 AIR 597), it has been held by Constitution Bench of the Hon"ble Apex Court that the law and procedure must be fair, just and reasonable. The doctrine ensures a fair hearing and fair justice to both the parties. Under this doctrine, both the parties have the right to speak. The aim of this principle is to give an opportunity to the parties to defend themselves. Before the court, both the partie....

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....upra) and Tata Chemicals Limited (supra) respectively, dealt with the situation to the effect as well, where the proper opportunity of being heard was not given to the Assessee, in that eventuality, whether at this stage the case can be remanded to the Pr.CIT for decision afresh. The coordinate benches of the tribunal clearly held that we cannot give life to the null and void order by remitting it back to the Pr.CIT for giving an opportunity for passing fresh order after giving the Assessee an opportunity of hearing, where the time limit for passing of such order has already been expired and therefore we cannot extend the same by directing him. 13. It is trite to say that every person has the right to speak and be heard when allegations ar....