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TMI Blog2021 (7) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... consequential notices are set aside with liberty to respondent no. 1/revenue to pass a fresh assessment order and consequential orders, if any, after considering the reply dated 22.04.2021 filed by the petitioner. Respondent no. 1, before passing the fresh assessment order, will accord a personal hearing to the authorised representative of the petitioner. For this purpose, respondent no.1/revenue will take recourse to the videoconferencing ( VC ) mechanism. In this behalf, respondent no.1/revenue will issue a written notice, indicating the date and time of the hearing, and transmit the VC link, albeit, to the registered e-mail id of the petitioner. X X X X Extracts X X X X X X X X Extracts X X X X ..... tition is taken up for final hearing and disposal at this stage itself. 6.1. The substantive prayers made in the writ petition read as follows: "(i) For quashing of impugned assessment order dated 22.04.2021 passed u/S 143(3) read with Section 144 B of the Income Tax Act, 1961, for Assessment Year 2018-19 in DIN ITBA/AST/S/143(3)/2021-22/1032612131(1), (ii) For quashing of impugned penalty proceedings initiated under Section 274 read with Section 270A(8) and 270A(9)(c) of the Income Tax Act, 1961, vide said AO dated 22.04.2021, (iii) For quashing of impugned demand notice dated 22.04.2021, passed under Section 156 of the Income Tax Act, 1961, vide DIN No. ITBA/AST/S/156/2021-22/1032612211(1) and computation dated 22.04.2021 vide DIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.2021. 7. Given the aforesaid circumstances, we are of the view that the timeframe provided, to respond to the show cause notice-cum-draft assessment order dated 16.04.2021, was far too short, having regard to the fact that the pandemic was raging in the city at that juncture. In fact, the pandemic continues to prevail even now, although its severity may have lessened. 7.1. Therefore, as prayed, the impugned assessment order and consequential notices are set aside with liberty to respondent no. 1/revenue to pass a fresh assessment order and consequential orders, if any, after considering the reply dated 22.04.2021 filed by the petitioner. 7.2. The respondent no. 1, before passing the fresh assessment order, will accord a personal heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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