9911796707
TMI Blog2024 (4) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... on the limited ground that despite a specific request for personal hearing made by the petitioner and expressing his difficulty in availing the opportunity of personal hearing through video conference, personal hearing was not granted, on the premise that the petitioner had not clicked on the Assessee Request Button/Icon and also not filled up the "Box of agenda of VC". 2. It is submitted by the learned counsel for the petitioner that the show cause notice was issued calling upon the petitioner to show cause as to why the assessment should not be completed as per the draft assessment order vide notice dated 17.05.2021. The petitioner responded to the same along with relevant information / documents on 22.05.2021 which was also duly acknowl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... once again on 06.09.2021 wrote a letter to the respondent indicating that despite trying to login to apply for personal hearing they were unable to apply online. Thereafter, the respondent vide Email dated 07.09.2021 stated that the petitioner may submit the replies through e-filing portal as per the Faceless Assessment / Penalty Scheme so that the reply reaches the Faceless Assessing / Penalty Officer. 4. However, the petitioner vide email dated 08.09.2021 addressed to '[email protected]' stated that there is no option / "Box of agenda of VC". Thereafter, on the very same day, the impugned order of assessment has been made. 5. It is submitted by the learned counsel for the petitioner that under similar circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected and the impugned order set aside. The assessment shall be framed after affording adequate opportunity to the petitioner in line with the following directions. Learned counsel for the petitioner would submit that there are additional written submissions to be made and seeks liberty to file additional written submissions, for which, learned Senior Standing Counsel does not express any objection." 6. To the contrary, the learned counsel for the respondents would submit that the petitioner, as suggested by the authorities, ought to have clicked on the "Assessee Request" and the Box for video conference. Having failed to do so, the petitioner cannot find fault in the assessing officer for not granting personal hearing. 7. Heard both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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