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TMI Blog2022 (3) TMI 1352X X X X Extracts X X X X X X X X Extracts X X X X ..... al draft assessment order, the assessee is to be granted an opportunity by serving a notice to show cause and that if the assessee requests for personal hearing, the same is to be considered by the Chief Commissioner or Director General In-charge and the Regional Faceless Assessment Centre. Circular providing Standard Operating Procedure for personal hearing through Video Conferencing under the Faceless Assessment Scheme, 2019 vide Circular bearing F.No.PR.CCIT/NeAC/SOP/2020-21 dated 23.11.2020 clarifies this position. Accordingly, when the petitioner makes such request for personal hearing, the same must be provided to the petitioner. As observed by Delhi High Court, the use of the word 'may' u/s 144B is to be construed as &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g shall be conducted exclusively 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 which is produced at Annexure-H1. 5. It is further submitted that the reason that was made out by way of request is as follows:- Clarification to be given to avoid any confusion and clear mutual understanding, kindly provide date for VC on 28.04.2021. The petitioner submits that the request of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dl./Jt./DY.Asstt. Commissioner of Income Tax/Income Tax Officer, Delhi reported in [2021] 129 taxmann.com 18 (Bombay) while dealing with the similar factual matrix have held that personal hearing is mandatory when 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 assessment order, the assessee is to be granted an opportunity by serving a notice to show cause and that if the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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