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TMI Blog2022 (5) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... t opt for it, and still kept on insisting for physical hearing. In our considered view, the request so made by the petitioner for physical hearing was misconceived and Section 144B(7)(vii) of the Act does not postulate physical hearing. A method for opportunity of hearing was well advised to the petitioner, however, he did not opt for the same. Therefore, at this stage, the petitioner cannot challenge the order impugned as well as subsequent notices, which are impugned in the instant petition and the same deserves to be dismissed. - Writ Petition No. 9013 of 2022 - - - Dated:- 26-4-2022 - Hon ble Shri Justice Sheel Nagu And Hon ble Shri Justice Maninder S. Bhatti For the Petitioner : Shri G.N. Purohit, Senior Advocate With Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... response to the notice dated 23-03-2022 the petitioner submitted his reply dated 27-03-2022 which is contained in Annexure-P/19. In his reply the petitioner submitted that an opportunity of personal hearing be afforded to petitioner before passing a final order. However, respondents passed final assessment order which is contained in Annexure-P/20. 6 . The petitioner has challenged the assessment order contained in Annexure-P/20. The order further ensued in a notice of demand under Section 156 of the Act as well as notice for penalty under Section 271(1)(c) of the Act, which are contained in Annexure-P/21 and Annexure-P/22 respectively. Thus, the petitioner has approached this Court challenging the order dated 28-03-2022, Annexure-P/20, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ek personal hearing, so as to make his oral submissions and present his case before the Income Tax Authority. 9. Learned counsel for petitioner thus, relied upon the decision of the High Court of Judicature at Bombay passed in Writ Petition No.1625 of 2021 [Mantra Industries Limited vs. National Faceless Assessment Centre (NFAC or NeAC) Ors.] and has prayed for quashment of the impugned order and notices. 10. Per contra, learned counsel for respondents submits that the petitioner was well informed about the process of personal hearing through virtual mode, inasmuch as during outbreak of Covid-19, physical hearing not allowed. Thus, as per Faceless Assessment Scheme, provisions were made to afford an opportunity of hearing to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorized representative, as the case may be, may request for personal hearing so as to make his oral submissions or preset his case beore the income-tax authority in any unit. 14 . Thus, a perusal of the aforesaid provision incorporated in the statute books reveals, that an opportunity of personal hearing is provided under Section 144B(7)(vii) of the Act, however, it does not postulate that hearing should be physical . In the present case, the most important aspect of the matter is, notice dated 20-01-2022, Annexure-P/14 at page number 56 of the compilation of the petition. The las ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this writ petition, inasmuch as, upon receipt of notice dated 20-01-2022 the petitioner while submitting his reply on 30-01-2022 did not dispute the last paragraph of the notice to show cause dated 20-01-2022, meaning thereby, the petitioner acquiesced to the method which was advised by the respondent for the purposes of personal hearing. Hence, the reply of the petitioner, Annexure-P/15 at page number 58 of the compilation makes it abundantly clear, that even after receipt of notice dated 20-01-2022 the petitioner did not oppose it nor even dealt with the last paragraph of the notice, meaning thereby, the petitioner accepted the same without any demur or protest. 17 . However, contention of the petitioner is that he demanded an opp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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