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TMI Blog2021 (8) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... ;Mr. J.M. Pattanaik, Advocate For the Respondent : Mr. Radheshyam Chinmanka, Senior Standing Counsel ORDER Dr. S. Muralidhar, CJ. 1. On the previous date i.e. on 19th July, 2021, the following order was passed: "1. The matter is taken up by video conferencing mode. 2. The challenge in the present petition is to the assessment order passed pursuant to the provisions for Faceless Assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing even at this stage. He will also inform the Court whether the aforesaid order of Delhi High Court has been implemented. 6. List the matter on 24th August, 2021. I.A. No.8383 of 2021 7. Till the next date no coercive action will be taken against the Petitioner pursuant to the impugned assessment order. 8. As the restrictions due to resurgence of COVID-19 situation are continuing, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sonal hearing through Video Conferencing, as provided in the e-assessment scheme, to explain the matter well. Copy of the reply dated 26/04/2021 along with positive testing report of COVID 19 are filed herewith as ANNEXURE-7 series." 3. In the counter affidavit filed on behalf of Opposite Party Nos.1 to 5 in para 9, it is stated as under: "That the averment made by the petitioner in paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al draft or revised draft assessment order, the assess or his authorized representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit." 6. Not only is the Assessee given a right to make a request for personal hearing, but it is mandatory for the authority to provide for such personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either physical or virtual mode. A fresh assessment order shall be passed thereafter within three months. If aggrieved by such order, it would be open to the Petitioner to seek appropriate remedies in accordance with law. 9. The Court makes it clear that it has not expressed any view on the merits of the case, except on the above limited procedural error of non-compliance with the mandatory requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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