TaxTMI 
TaxTMI 
2021 (10) TMI 1470
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....stant case, the Assessee had filed its return of income on dated 31/10/2015 which was selected for limited scrutiny under CASS and resulted into completion of assessment dated 06/11/2017 u/sec. 143(3) of the Act assessing total income of Rs. 51,54,110/-. Later on, the Ld. Commissioner scrutinized the Assessment and issued the notice dated 26/02/2021 u/s 263 of the Act by fixing the date of hearing on 05/03/2021 at 1.30 PM. As the Assessee has not complied with the notice, the ld. Commissioner passed the impugned order on dated 22/03/2021 against which the Assessee is in appeal before us. 3. The Assessee at the outset raised the issue that no proper and reasonable opportunity of being heard was provided to the Assessee before passing the i....
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....SC)] has held that what 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. 8. 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. Bef....
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.... of Smt. Shardaben B. Patel (supra) 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. 12. It is trite to say that every person has the right to speak an....