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TMI Blog2021 (5) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... vanced on behalf of the petitioner. Accordingly, issue notice. Ms. Malhotra accepts service on behalf of the respondents/revenue. - W.P.(C) 5427/2021 - - - Dated:- 21-5-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. Rohit Jain along with Mr. Aniket D. Agrawal, Advs. Respondents Through: Ms. Vibhooti Malhotra, Sr. Standing Counsel. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM No.16832/2021 1. Allowed, subject to just exceptions. CM No.16833/2021 2. The prayer made in the captioned application is to grant extension of time for deposit of requisite court fees and filing the duly sworn, notari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ursuant to the issuance of the aforesaid show cause notice-cum-draft assessment order. The petitioner also states that since the matter was complex in terms of facts and law, a request for personal hearing was made to respondent no.1, via its designated e-portal, on 27.03.2021. 4.2. Mr. Jain says that respondent no.1 had an obligation to grant a personal hearing to the petitioner in terms of Section 144B(7)(vii) of the Act. It is, therefore, Mr. Jain s contention that since personal hearing was sought and has not been granted by respondent no.1 before passing the impugned assessment order, the same is flawed. 5. On the other hand, Ms. Vibhooti Malhotra, learned senior standing counsel, who appears on advance notice on behalf of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f clause (xii) of Section 144B(7) of the Act. For the sake of convenience, the said provision is set forth hereafter: Section 144B(7)(xii): (a) xxx xxx xxx (b) xxx xxx xxx (c) xxx xxx xxx (d) xxx xxx xxx (e) xxx xxx xxx (f) xxx xxx xxx (g) xxx xxx xxx (h) circumstances in which personal hearing referred to clause (viii) shall be approved; 6.1. A perusal of the aforesaid provision shows that, the circumstances, in which personal hearing is to be approved, is dependent on standard procedures and processes being framed by respondent no.1, i.e., National Faceless Assessment Centre, Delhi. 6.2. Ms. Malhotra was queried, as to whether standard procedures and processes had been framed by respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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