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TMI Blog2022 (2) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... s remanded back to the Assessing Officer, who shall grant an opportunity of personal hearing to the petitioner by way of Video Conferencing and thereafter pass a reasoned order in accordance with law. - W.P.(C) 6669/2021 & CM APPL. 21004-005/2021 - - - Dated:- 22-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Ms. Lakshmi Gurung, Advocate with Mr. R. Ramachandra, Advocate. Respondent Through: Mr. Zoheb Hossain, 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 assessment order dated 22nd April, 2021 passed by the Respondent under Section 143(3) rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideo Conference link was not enabled and option was not available and the petitioner brought this to the notice of the Respondent on 16th April, 2021 and requested to enable the Video Conference Link but the same was not enabled and the Petitioner did not get a personal hearing. She emphasises that in the absence of the personal hearing, the Assessing Officer did not understand the complex issue or the written submissions filed by the Petitioner. 7. Issue notice. 8. Mr. Zoheb Hossain, learned counsel for respondent accepts notice. He states that though the respondent repeatedly requested the petitioner to submit its request for personal hearing through the e-portal, yet no formal request for personal hearing was placed on the e-portal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Assessment Centre shall, with the prior approval of the Board, lay down the standards, procedures and processes for effective functioning of the National Faceless Assessment Centre, Regional Faceless Assessment Centres and the unit set up, in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely: - xxxx xxxx xxxx xxxx (h) circumstances in which personal hearing referred to clause (viii) shall be approved; . xxxx xxxx xxxx xxxx (9) Notwithstanding anything contained in any other provision of this Act, assessment made under sub-section (3) of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponse, which we have got from the standing counsels including Mr. Chandra, is that, to the best of their knowledge, no such standards, procedures as also processes have been framed, as yet. 12. Therefore, in our view, given the aforesaid facts and circumstances, it was incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. As noted above, several requests had been made for personal hearing by the petitioner, none of which were dealt with by the respondent/revenue. 12.1. The net impact of this infraction would be that, the impugned orders will have to be set aside. It is ordered accordingly. 11. This Court is of the view that as the option to opt for personal hearing was not enabled, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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