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TMI Blog2022 (2) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... oposed additions of ₹ 2,86,01,971/- treating it as unexplained income. The impugned order of the assessment further reveals that in response to this final show cause notice, the assessee/petitioner has submitted details with documents of capital increased which were considered and not found satisfactory, thereafter, another show cause notice was issued on 27.01.2021, in response to which assessee submitted certain details and documents with capital account. After having afforded liberty as aforesaid of being heard which appears to be not only reasonable but sufficient, the Assessing Authority passed the impugned order (Annexure P/1). What comes out loud and clear is that liberty of being heard was offered to the petitioner. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder or direction as this Hon'ble Court deems just and fair in the facts and circumstances of the case to give relief to the petitioner. 2. The grievance of the petitioner as projected by learned counsel for petitioner Shri Ashish Goyal is that though an appeal u/S 246A of the Income Tax Act, 1961 is pending before the Appellate Authority against the order of assessment dated 23.02.2021 impugned herein, but this petition is filed to raise certain uncontroverted facts and violation of statutory provisions, in particular Section 144(B)(7)(vii) of the Income Tax Act and thus this petition despite pendency of the appeal is maintainable and deserves adjudication on merits. 3. Learned counsel for petitioner has submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e his oral submissions or present his case before the income-tax authority in any unit; (Emphasis supplied) 6. The aforesaid provision dealing with Faceless Assessment confers right upon the assessee to seek personal hearing to present the case or make oral submissions before the Authority. 7. Learned counsel for the assessee/petitioner submits that despite the said prayer having been made for personal hearing contained in Para 7 of the reply (at Page No. 115 of the Paper Book), no personal hearing was afforded and the impugned order was passed thereby amounting to denial of a statutory right of personal hearing. 7.1 Close scrutiny of the text of Section 144(B)(7)(vii) reveals that the right to make oral submissions be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so found that the assessee failed to provide documents supportive of his stand, thereafter, final show cause notice was again issued on 27.01.2021 for proposed additions of ₹ 2,86,01,971/- treating it as unexplained income. The impugned order of the assessment further reveals that in response to this final show cause notice, the assessee/petitioner has submitted details with documents of capital increased which were considered and not found satisfactory, thereafter, another show cause notice was issued on 27.01.2021, in response to which assessee submitted certain details and documents with capital account. After having afforded liberty as aforesaid of being heard which appears to be not only reasonable but sufficient, the Assessing A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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