9911796707
TMI Blog2024 (5) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... owers of the AO. While it is not in doubt that the appeal authority has all powers of AO, at the same time, it is not the Scheme of the Act to require the job of the Assessing Authority to be routinely performed by the First Appeal Authority. If the opportunity of personal hearing is to be declined by the AO by way of a normal practice, we foresee such situations are bound to arise in the normal course of things. In any case, the assessee would have lost one opportunity and tier of appeal, for no fault on its part. Therefore, the word request used under Section 144B(6)(vii) and (viii) only imply, where an assessee may furnish his written reply to the show-cause notice but not opt to avail opportunity of personal hearing, it may not be manda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art compliance was made on the date fixed and further reply was filed on 16.03.2024 with specific request to grant opportunity of personal hearing. Without considering that request, the impugned assessment order has been passed on 22.03.2024 by the National Faceless Assessment Centre (NaFAC). The reason given to deny the opportunity of personal hearing is described as fallacious inasmuch as undoubtedly the reply furnished was pending consideration by the Assessing Authority, when opportunity of personal hearing was sought. 2. Shri Manu Ghildyal, learned counsel for the revenue prays for and is granted three days' time to complete his instructions. 3. Put up as fresh on 6.5.2024. 4. Today, Sri Ghildyal, learned counsel for the revenue co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted only where the assessee specifically requests for the same. 6. There is no warrant to interpret that the processual law prescribes that opportunity of personal hearing may not be granted by the Assessing Authority unless specifically requested for by the petitioner, in writing. To do that would be to give meaning to the word request used under Section 144B(6)(vii) and (viii), larger and much wider than intended by the legislature. Under the general Scheme of the Act, assessment orders are to be passed after giving opportunity to the assessee to present his case. To that extent, the revenue does not dispute the contention of the assessee and it does not claim a right to frame ex parte assessment orders. It contends, the opportunity for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawn thereafter by the Assessing Officer, oral hearing remains an important and near about mandatory requirement to be fulfilled to ensure both, the requirement to pass a just and proper judicial or quasi judicial order and also to preserve the faith in the adjudicatory authorities. 9. Seen from another perspective, if the assessee is to be taxed at a rate or at income higher than he has returned, he deserves to know the reasons for the same. The reasons may not be drawn ex parte i.e. on the strength of an ex parte opinion of the Assessing Officer. Rather, there must be recorded reasons to deal with the explanation that the assessee may have furnished to the tentative opinion of the Assessing Officer. Only after such reasons are drawn and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 144B(6)(vii) and (viii) only imply, where an assessee may furnish his written reply to the show-cause notice but not opt to avail opportunity of personal hearing, it may not be mandatory for the Assessing Officer to grant such opportunity of personal hearing if he intends to accept the explanation furnished. He may pass appropriate ex parte order accepting the explanation furnished by the assessee. If however, on reading the explanation furnished, the Assessing Officer maintains his tentative opinion to pass the assessment order as proposed, that may be adverse to the assessee, he would necessarily fix a date for personal hearing and communicate the same to the assessee, through electronic mode (as provided under the Act). T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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