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TMI Blog2024 (9) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... considered, indisputably, the request made by the petitioner for personal hearing through video conferencing at that stage was acceded to, however, intimation thereof was sent after the time of hearing was scheduled. Admittedly, on the second time, the request of the petitioner for granting personal hearing through video conferencing, intimation there of was to be given one day advance, was not either acceded to or taken care of by the revenue authorities and straightway, the impugned order was passed. Thus, in our considered opinion, while passing the impugned order, the provision of Section 144B was not complied with by the revenue authorities and there by, the order passed cannot be sustained in eye of law. Without going further into me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturers without considering delivery of goods. Accordingly, the re-assessment proceedings were carried out and ultimately, re-assessment order under Section 143(3) read with Section 147 dated 28.12.2017 was passed, assessing total income of the petitioner at Rs.17,86,79,600/- by making an addition of Rs.25,04,72,276/- being alleged bogus purchase made from five different parties of Rs.25,04,72,276/- and addition of Rs.2,48,45,453/- being wrong claim of CENVAT credit was made. 2.3 Subsequently, the Principal Commissioner of Income Tax, Vadodara-1 has taken the order dated 28.12.2017 passed under Section 143(3) read with Section 147 of the Act under revision by issuing notice under Section 263(1) of the Act dated 16.2.2021. 2.4 In respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 263 of the Act. The petitioner, in response to the aforesaid show cause notice, filed his objection letter dated 14.3.2022 and 15.3.2022. In reply dated 15.3.2022, the petitioner has specifically requested for personal hearing through video conferencing, if the respondent No.1 is not intending to accept the submissions of the petitioner. The petitioner also raised request on 15.3.2022 for personal hearing through VC-tab activated on the income-tax portal. The petitioner requested the respondent No.1 to schedule the hearing through video conferencing after 21.3.2022. The request for personal hearing through video conferencing was approved by the respondent No.1 by communication through email dated 25.3.2022 received by the petitioner on 25. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate writ, order or direction directing the Respondents to grant complete stay of demand arising out of order passed by Respondent No.1 u/s.144 r.w.s. 263 r.w.s. 144B dated 28.03.2022 at Annexure-L and demand notice u/s. 156 of even date at Annexure-M. C) Pending the hearing and final disposal of this application, this Hon ble Court be pleased to stay the operation and implementation of the assessment order passed u/s.1444 r.w.s. 263 r.w.s. 144B dated 29.3.2023 at Annexure-L and further stay the recovery of demand in pursuance of the notice dated 28.03.2022 issued u/s. 156 at Annexure-M. D) This Hon'ble Court be pleased to grant any further or other relief as this Hon'ble Court deems just and proper in the interest of justice, and E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 By making above submissions, learned advocate Mr.Shah for the petitioner urged this Court to allow the present petition. 5. Per contra, learned advocate Mr.Nikunt Raval for the respondents, while supporting the impugned assessment order as well as notice, has made the following submissions : (1) Learned advocate Mr.Raval has vehemently opposed the present petition contending, inter-alia, that the impugned re- assessment order as well as notice are perfectly justified, being passed strictly within four corners of law and there by, this Court may not interfere by exercising its powers under Article 226 of the Constitution of India. (2) Learned advocate Mr.Raval further submitted that the petitioner has an alternative efficacious remedy avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h can be quoted as under : Section 144B(7) : For the purpose of faceless asssessment : (i) xxx xxx xxx (ii) xxx xxx xxx (iii) xxx xxx xxx (iv) xxx xxx xxx (v) xxx xxx xxx (vi) xxx xxx xxx (vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, 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 in any unit; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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