9911796707
TMI Blog2021 (5) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the opinion that the impugned orders cannot be sustained. Accordingly, the impugned assessment order, dated 23.04.2021, as also the consequential notices, issued under Section 156 and 270A of the Act, are set aside. Liberty is, however, given to the respondents/revenue to proceed from the stage of the show cause notice-cum-draft assessment order. Respondent/revenue will grant a personal hearing to the authorized representative of the petitioner. The concerned officer will conduct the hearing via video-conferencing mechanism. For this purpose, prior notice, indicating the date and time, will be served on the petitioner, through its registered e-mail. Respondent/revenue will, after hearing the authorized representative of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was made in that behalf. In support of this plea, Mr. Deepkaran Dalal, who appears on behalf of the petitioner, relies upon the reply dated 16.04.2021. 3.1 Mr. Dalal also draws our attention to the provisions of Section 144B(7)(vii) of the Act. 3.2. Mr. Dalal says that, although, the Standard Operating Procedure (SOP) For Personal Hearing Through Video Conference under The Faceless Assessment Scheme, 2019, issued by the Central Board of Direct Taxes, via Circular dated 23.11.2020., has not been placed on record, the said SOP also mandates the grant of personal hearing. 4. Accordingly, issue notice. Mr. Shlok Chandra accepts service on behalf of the respondent/revenue. 4.1. Mr. Chandra says that, he would revert with instructions on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Organisation of Amity Group of Institutions) vs. National Faceless Assessment Centre & Ors. wherein we had made the following observations: "5. The principal grievance of the petitioner is that the impugned assessment order and the consequential notice of demand and notice for initiating penalty proceedings issued to the petitioner are flawed, as they are contrary to the provisions of Section 144B(7)(vii) of the Income Tax Act, 1961 [in short "the Act"] and the Standard Operative Procedure For Personal Hearing Through Video Conference under The Faceless Assessment Scheme, 2019 [in short "SOP"], issued by the Central Board of Direct Taxes [in short "CBDT"], via Circular dated 23.11.2020. 6. Mr. Ved Jain, who appears on behalf of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , DATED 23-11-2020 The Principal Chief Commissioner of Income Tax, National e-assessment Centre, with the prior approval of the Central Board of Direct Taxes, New Delhi, lays down the following circumstances in which personal hearing through Video Conference shall be allowed in the Faceless Assessment Scheme, 2019: Where any modification is proposed in the draft assessment order (DAO) issued by any AU and the Assessee or the authorized representative in his/her written response disputes the facts underlying the proposed modification and makes a request for a personal hearing, the CCIT ReAC may allow personal hearing through Video Conference, after considering the facts & circumstances of the case, as below:- 1. The Assessee has submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing, namely:- xxx xxx xxx (h) circumstances in which personal hearing referred to clause (viii) shall be approved;" Ms. Malhotra had informed us that, in this regard, she had no instructions. We have queried Ms. Malhotra, once again today. Ms. Malhotra says that she has, still, not received any instructions in that regard. 7.4. Therefore, we have to presume that, no standards, procedures and processes have been framed in terms of clause (xii) Section 144B(7) of the Act. These standards, procedures and processes are required to be framed, to guide the assessing officer as to whether or not personal hearing in a given matter should be granted. 7.5. That apart, in our view, since the statute itself makes the provision for grant of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
