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TMI Blog2023 (6) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... de the impugned notice of demand dated 29.03.2022 at Annexure- 'I' to this petition; (c) quash and set aside the impugned penalty notice dated 29.03.2022 at Annexure- 'J' to this petition; (d) pending admission, hearing and final disposal of this petition, to stay implementation and operation of the Assessment Order, notice of demand and notice of penalty at Annexure 'A', 'I' and 'J', respectively; (e) any other and further relief deemed just and proper be granted in the interest of justice; (f) to provide for the costs of this petition. " 3. Heard, learned Advocate, Mr. B.S. Soparkar, for the petitioner and learned Advocate, Mr. Karan Sangani, for learned Advocate, Ms. Raval, for the Respondents. 3.1 At the outset, learned Advocate, Mr. Soparkar, submitted that he does not press this petition qua the reliefs prayed for in Paragraph-7(c) of this petition. 3.2 Accordingly, this petition is considered qua the reliefs prayed for in Paragraph-7 (a), (b), (d), (e) and (f) only. 4. The brief facts of the case, leading to the filing of the present petition are as under, It is the case of the petitioner that for the Assessment Year 2017-2018, a notice was issued to him by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of which is produced on record at Page-9 of the compilation, requires to be quashed and set aside only on the ground that Respondent No.2 has failed to give an opportunity of personal hearing through video conference, though, specifically requested for by the petitioner. 5.1 It was submitted that in the reply dated 26.03.2022, a copy of which is produced at Page-132 of the compilation, the petitioner has specifically asked for an opportunity of personal hearing through video conference, which is not accepted. 5.2 Learned Advocate, Mr. Soparkar, then, referred to the documents produced at Page-136 of the compilation and pointed out that, though, the petitioner had made a specific request for grant of an opportunity of personal hearing through video conference on the web portal of the Respondent, they failed to afford such an opportunity to the petitioner and therefore, only on that count, the impugned order of assessment as well as the demand notice are required to be quashed and set aside. 5.3 Learned Advocate, Mr. Soparkar, also placed reliance on the provisions contained in Section 144 B(6)(viii) of the Act. 5.4 In support of his submissions, learned Advocate, Mr. Soparkar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions contained in Section 144B (7), prior to Finance Act, 2022, which reads as under; "(7) (a) The Principal Chief Commissioner or the Principal Director General, as the case may be, incharge of the National Faceless Assessment Centre shall, in accordance with the procedure laid down by the Board in this regard, if he considers appropriate that the provisions of sub-section (2A) of section 142 may be invoked in the case,- (i) forward the reference received from an assessment unit under clause (xxxii) of sub-section (1) to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner having jurisdiction over such case, and inform the assessment unit accordingly; (ii) transfer the case to the Assessing Officer having jurisdiction over such case in accordance with subsection (8); (b) where a reference has been received by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner under sub-clause (i) of clause (a), he shall direct the Assessing Officer, having jurisdiction over the case, to invoke the provisions of sub-section (2A) of section 142; (c) where a reference has not been forwarded to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinuity on the part of the petitioner of 08.04.2021 as well as 15.04.2021. However, that would not in any manner question his conduct of requesting for the personal hearing in as much as that aspect is neither disputed nor belied from the material which is available from the eportal of the Income Tax Department. In fact in the affidavit-in-reply itself there is a reference of such a request made by the petitioner which according to the respondent-revenue is impermissible as he has not exercised the option while responding to the notice and the draft assessment order on 06.04.2021. XXX XXX XXX 20.1 Para-11 of E Assessment Scheme, 2019 notified on 12.09.2019 as modified on 13.08.2020 provides that no personal appearance in the Centre or unit would be there but request for personal hearing can be made by the assessee or his authorised representative in Faceless Assessment Scheme. XXX XXX XXX 22. Having noticed that it was a time when this regime of faceless assessment had merely begun and there were many hiccups in absence of the revenue having shown that the link was created at the relevant point of time and in absence of any material on that issue, when it recognises the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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