Case Law Details
Subhash Devidas Mind Vs PCIT (ITAT Pune)
The case of Subhash Devidas Mind vs. Pr. Commissioner of Income Tax-1, Nashik (PCIT) represents a significant decision by the Income Tax Appellate Tribunal (ITAT) Pune. The case centered on a revision order, issued under section 263 of the Income Tax Act, 1961, during the height of the Covid-19 pandemic. The order was quashed by ITAT, paving the way for further analysis and discussion on the matter.
Analysis: In this case, the assessee, an individual, had not filed any return of income and the Assessing Officer took ex-parte action based on information about cash deposits in the assessee’s savings bank accounts. The Principal Commissioner of Income Tax (PCIT) later deemed the Assessing Officer’s order as erroneous and prejudicial to the interests of the Revenue.
However, the final show-cause notice was served during the peak of the Covid-19 pandemic, at a time when representation and response might have been hindered due to the health crisis. ITAT Pune considered these circumstances and referenced the Supreme Court’s suo motu extension of various limitations under different statutes due to the pandemic.
In this light, ITAT quashed the order passed by the PCIT for de novo consideration, providing the appellant an opportunity to be heard in accordance with law.
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