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TMI Blog2021 (9) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... .P.(C) 4989/2021 - - - Dated:- 8-9-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner: Mr. Ruchesh Sinha, Advocate. Respondents: Mr. Sanjay Kumar, Advocate. JUDGMENT MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the impugned assessment order dated 15th April, 2021 passed by the Respondents under Section 143(3) read with Sections 143(3A) 143(3B) of Income Tax Act, 1961 for the Assessment Year 2018-19 in the case of the Petitioner. 3. Learned counsel for the Petitioner states that the impugned assessment order has been passed without affording the petitioner due opportunity of bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed in the case of Petitioner making an aggregate addition of ₹ 13,30,32,462/- in an arbitrary manner and raising a huge demand of ₹ 5,25,87,030/-. 5. Per Contra, Mr. Sanjay Kumar, learned counsel for the Respondents, states that the expression used in clause (vii) of sub-section (7) of Section 144B of the Act is may and not shall and therefore, there is no vested right in the petitioner to claim a personal hearing. 6. Having heard learned counsel for the parties, this Court is of the view that Section 144B (7) provides for a personal hearing. The relevant portion of Sections 144B (7) and 144B(9) are reproduced hereinbelow:- 144B. Faceless assessment (1) xxx xxx xxx (7) For the purposes of faceles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing referred to clause (viii) shall be approved; xxx xxx xxx (9) Notwithstanding anything contained in any other provision of this Act, assessment made under sub-section (3) of section 143 or under section 144 in the cases referred to in sub-section (2) [other than the cases transferred under sub-section (8)], on or after the 1st day of April, 2021, shall be non est if such assessment is not made in accordance with the procedure laid down under this section. 7. The learned Predecessor Division Bench in Sanjay Aggarwal v. National Faceless Assessment Centre Delhi in W.P. (C) 5741/2021, while interpreting aforesaid section has held as under:- 11.4. A careful perusal of clause (vii) of Section 144B (7) would sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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