9911796707
TMI Blog2022 (3) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... br>Dated:- 24-2-2022 X X X X Extracts X X X X X X X X Extracts X X X X ..... usively through Video Conferencing. 3. As regards the notice at Annexure-G dated 20.04.2021, the petitioner has also made out a reply at Annexure-H dated 22.04.2021 and has specifically requested for a personal hearing. 4. The petitioner submits that the request of opportunity of personal hearing through Video Conferencing is part of the record as reflected from the portal, the screen shot of wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 02.05.2021 has requested for personal hearing. In this regard, it is submitted that in faceless scheme there is no provision of personal hearing. Therefore, draft assessment order passed is attains is finality." 6. It is submitted that the stand of the Authority that there is no provision of personal hearing is contrary to law, and the settled procedure. Attention is drawn to Section 144B(7)(vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requested. 8. Learned counsel appearing for the Revenue submits that the circumstances will have to be made out justifying the personal hearing in terms of the Standard Operating Procedure. 9. Heard both sides. 10. It is clear from the procedure prescribed under Section 144B(7)(vii & viii) of the I.T. Act that in the event of any variation proposed in the draft assessment order or final draft a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erwise the requirements under the said Circular are complied with. 13. Accordingly, on this ground itself, the Assessment order at Annexure-A dated 09.09.2021 and the Computation Sheet at Annexure-B dated 09.09.2021 and the Demand Notice at Annexure-C dated 09.09.2021 are hereby set aside. The matter is relegated back to the respondent Authority to provide an opportunity of personal hearing throu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
