9911796707
TMI Blog2024 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act, which in our opinion is in breach of Section 144B (7) (vii) (2) of the Act, and violative of principles of natural justice. It is the duty cast upon the authorities in faceless assessment, if there is a demand for personal hearing, the same deserve to be granted. Keeping in mind the mandatory provision, if the facts of the present case is 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 thereof was to be given one day advance, was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claring total income of Rs.1,16,430/-. The said return was selected for scrutiny followed by notice dated 01.06.2023, intimating to proceed in accordance with the procedure laid down under Section 144B of the Act. The petitioner was thereafter served with notice dated 21.07.2023 under Section 142 (1) of the Act calling for certain information and documents, to which assessee filed its replies on 09.08.2023 and 19.08.2023. Another notice dated 13.10.2023 under Section 142 (1) of the Act, was served calling for further information and details to which assessee filed its responses dated 19.10.2023 and 04.12.2023. One more notice dated 08.12.2023 under Section 142 (1), was also responded by the assessee by filing replies on 14.12.2023 and 25.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice. In support of his submissions, he relied upon the decision of this Court in the case of Panchmahal Steel Limited V/s. Additional/Joint/Deputy/ Assistant Commissioner of Income Tax/ Income Tax Officer reported in (2024) Taxman.com 326 (Gujarat). 7. Learned senior standing counsel Mr. Karan Sanghani for the respondent could not dispute the above fact. Referring to his reply affidavit dated 09.09.2024, he submitted that request of the assessee for hearing through video conferencing could not be acceeded to on account of multiple functionalities involving the faceless scheme to complete the assessment. 8. Considering the fact and the documents on record it is noticed that though hearing through video conferencing wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in mind the aforesaid fact, the relevant provision of Section 144B deserves to be taken note of, which 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 hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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