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TMI Blog2021 (12) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing order is passed Assessment Order dated 17/8/2021, passed under Section 143(3) r/w Section 144B of the Income Tax Act, 1961 passed by the National Faceless Centre is, hereby, quashed and set aside. The matter is remanded to the Respondent No.1 to complete the assessment proceedings by following due procedure as contemplated by Section 144B of the the Income Tax Act, 1961. - WRIT PETITION NO. 342 OF 2021 - - - Dated:- 23-12-2021 - SMT. SADHANA S. JADHAV REVATI MOHITE DERE, JJ. Mr. Pramod Vaidya with Mr. Hanumant Naik, Advocates for the Petitioner. Mr. Y.V. Raviraj, Senior Central Government Standing Counsel for the Respondents. JUDGMENT : (SMT. SADHANA S. JADHAV) 1. Heard learned Counsel for the parties. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notice and filed the requisite documents online through e-filing portal. That Respondent No.1 issued a show cause notice, and according to Respondent No.1, the assessment of the Petitioner could not be considered as a charitable trust as defined under Section 2(15) of the Act and, therefore, the notice was issued to that effect and instead the income was to be computed under the head income from business . 5. On 16/4/2021, the Income Tax Officer National e- Assessment Centre had issued a show cause notice to the Petitioner and had opined that the claim of the Petitioner under Section 12A as being a charitable trust, cannot be considered since the CIT, Panaji had withdrawn 12A registration granted to the assessee vide order under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not been followed and no opportunity was given to the Petitioner for personal hearing, as contemplated under Section 144 clause (vii), which reads under : (vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per such draft or final draft or revised draft assessment order, the assesseee or his authorised representative as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income tax authority in any unit. 9. It is submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prises Limited vs. Addl./Jt./Dy./Asstt, Commissioner of Income Tax/Income Tax Officer, Delhi , reported in [2021] 129 taxmann.com 18 (Bombay), wherein the High Court, after taking into consideration various judgments, has held that Section 144B of the Act captioned Faceless Assessment commences vide its subsection (1) with a non-obstante clause and compulsively requires assessment under Section 143(3) and 144 shall be by prescribed procedure contained in sub-section (1) of Section 144B in the cases referred to in sub-section (2) thereof. 13. Reliance is also placed on the Judgment of Bombay High Court in Chander Arjandas Manwani vs. The National Faceless Assessment Centre and ors . Writ Petition No.3195 of 2021, wherein it is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT Act, the Petition deserves to be allowed and remitted back to the Respondent No.1. 17. In view of the same, the following order is passed : (I) Assessment Order dated 17/8/2021, passed under Section 143(3) r/w Section 144B of the Income Tax Act, 1961 passed by the National Faceless Centre is, hereby, quashed and set aside. (II) The matter is remanded to the Respondent No.1 to complete the assessment proceedings by following due procedure as contemplated by Section 144B of the the Income Tax Act, 1961. (III) The Respondent shall give opportunity to the Petitioner of personal hearing (through Video-Conferencing). (IV) The Respondent shall give 15 days advance notice before the date of hearing through video-conferenci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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