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TMI Blog2023 (3) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ccording personal hearing to the petitioner/assessee and/or his authorised representative. - W.P.(C) 477/2023 & CM APPL. 1867/2023 - - - Dated:- 27-2-2023 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MS. JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Vikas Jain, Mr Pulkit Sharma Mr Aviraz Saxena, Advocates. Respondents Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Hemlata Rawat, Advocate. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL) 1. We had heard this matter at some length on the previous date i.e., 16.01.2023. 2. After hearing the counsel for the parties, we had broadly noted the grievance at hand, articulated on behalf of the petitioner. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prayer clause (c)]. This relief is, really, interim in nature. 4. Although the petitioner concedes, that various notices were issued, as was revealed to him from the designated portal, it is his contention, that the e-mails sent to him were somehow directed to the spam folder. 5. According to the petitioner, no real-time alert via SMS was given, which is the usual and normal practice. 6. Mr Vikas Jain, who appears on behalf of the petitioner, says that even the show-cause notice dated 09.12.2022 proposing variation in the income was not served on the petitioner. The difficulty with the show-cause notice is the same, as noticed above, with regard to the previous notices. 7. Mr Jain also submits that, in any event, since it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts/revenue, says that she will return with instructions, inter alia, as to whether or not a draft assessment order has been passed in the instant case. 10. Apart from what is stated above, Ms Kadian will also return with instructions, as to why real-time alert(s) via SMS were not sent to the petitioner. 11. List the matter on 27.02.2023. 12. In the meanwhile, no precipitate action will be taken against the petitioner. 4. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the respondents/revenue, has returned with instructions. Mr Kumar says, that in view of the instructions received, and the directions that we propose to pass, a formal counter-affidavit need not be filed in the matter. 5. The in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per such income or loss determination proposal, the assessee or his authorised 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 of the relevant unit; 8. Furthermore, a perusal of Clause (viii) of Subsection (6) of Section 144B of the Act demonstrates, that once a request is made, personal hearing proceeding has to be accorded by the relevant unit of the respondents/revenue via the National Faceless Assessment Centre. 9. The said sub-clause is also extracted hereafter, for the sake of convenience: (viii) w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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