9911796707
TMI Blog2022 (3) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) read with Section 144B of the Income Tax Act, 1961 (in short 'the Act') . The impugned assessment order concerns the assessment year (AY) 2018-2019. 1.1 Besides this, challenge has also been laid to the notice of demand dated 07.06.2021, issued under Section 156 of the Act, as well as notice issued for initiation of penalty proceedings under Section 270A of the Act. 2. Being aggrieved, the petitioner has approached this Court by way of the instant writ petition. 2.1 On 07.07.2021, upon notice being issued in the writ petition, the operation of the impugned assessment order dated 07.06.2021 was stayed. 2.2 On the same date i.e., 07.07.2021, while issuing notice, in paragraph 5 of the said order, the grounds on which, according to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard the learned counsel for the parties. 3.1 According to us, for the moment, what needs to be decided by us in this petition is: whether or not the principles of natural justice have been followed as required under Section 144B of the Act. 3.2 Insofar as the merits of the case are concerned, at this juncture, in our opinion, we are not called upon to examine the same. 4. Therefore, keeping the aforesaid aspects in mind, the following broad facts need to be noticed: (i) The petitioner had filed his return of income for AY 2018-2019 on 31.03.2019. In the said return, the petitioner pegged his taxable income at Rs. 29,66,880/-. (ii) The Assessing Officer (AO) picked up the petitioner's case for scrutiny, and, accordingly, issued a noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s with respect to the addition that he proposed to make, bearing in mind the defence that had been articulated by the petitioner in reply to the show cause notice-cum-draft assessment order dated 18.03.2021. (vii) What is pertinent is that the petitioner responded to this notice [i.e., notice dated 09.04.2021] as well, via communication dated 15.04.2021, and, while furnishing the necessary information, the petitioner also sought an opportunity for being heard in-person. 4.1. Concededly, the AO passed the impugned assessment order, as indicated above, on 07.06.2021, without granting an opportunity to the petitioner of a personal hearing in the matter. 4.2. This being the position, clearly, the provisions of Section 144B(7)(vii) of the Ac ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 personal hearing, the respondents/revenue cannot veer away from the same." 5. Accordingly, in view of the aforesaid discussion, the prayer made in the writ petition is allowed. 5.1. The impugned assessment order dated 07.06.2021, as well as consequential notices i.e., the notice of demand issued under Section 156 of the Act, and the notice issued for initiation of penalty proceedings under Section 270A of the Act, of even date, are set aside. 5.2. Needless to add, if the AO is desirous to proceed further i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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