2023 (8) TMI 1284

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.... ITA.No.2411/Chny/2017 for the Assessment Year 2014-2015 vide order dated 20.06.2019. 3. By the aforesaid order, the ITAT had remitted the case back to the respondents to pass a fresh order after giving adequate opportunity to the petitioner based on the material, which was likely to be used against the petitioner. 4. The relevant portion of the ITAT order reads as under:- "4. We heard the rival submissions and gone through the relevant material on record. Since, the Authorized Representative of assessee pleads that the non appearance before the Id. CIT(A) was in connection with his preoccupation with the fire happened in his office and the impugned transactions happened through proper banking channels which could be proved b....

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.... (3) Notwithstanding anything contained in subsections (1) [,(1A) and (2), an order of fresh assessment [or fresh order under section 92CA, as the case may be,] in pursuance of an order under section 254 or section 263 or section 264, setting aside or cancelling an assessment, [or an order under section 92CA, as the case may be], may be made at any time before the expiry of nine months from the end of the financial year in which the order under section 254 is received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or, as the case may be, the order under section 263 or section 264 is passed by the [Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissio....

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....ng the petitioner to come for a personal hearing on 05.03.2020 was liable to be quashed. 12. It is further submitted that without passing order in time, the respondents are unilaterally adjusting the refunds, which is impermissible. 13. Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondents. 14. This Writ Petition challenging the hearing notice dated 26.02.2020 fixed, pursuant to the ITAT's order dated 20.06.2019, is without any merits. By the impugned order, the petitioner was called upon to come for a personal hearing on 05.03.2020. 15. The said notice fixed the hearing on 05.03.2020. The hearing did not take place on account of out break of Covid-19 pandemic. 16. In any....