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TMI Blog2025 (1) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the assessee has filed a written submission to the show cause notice. Personal hearings may be allowed for the assessee, preferably through video conference. If Video Conference is not technically feasible, personal hearings may be conducted in a designated area in the Income-Tax Office. The hearing proceedings may be recorded. Given this Circular, the defence raised, or the justification offered in paragraph 6(e) of the Respondents affidavit cannot be accepted. In this case, though the assessment order was appealable, we have entertained this petition because a case of complete failure of natural justice was made out. No personal hearing was granted to the Petitioner, and such denial was not for valid reasons. We set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute on this aspect. 6. However, the impugned order in paragraph 11 records the following:- Now, the assessee has asked for video conferencing, which is not required because 'time and again' the objections were removed properly and the assessee was also show-caused for which it was duly stated that the carry forward losses of amalgamating companies are not set off during the year and i.e. why there is no escapement of income. It is again brought to kind knowledge that even though the carry forward losses of amalgamating companies has not been set off during the year but the assessee company was not eligible for claiming the carry forward loss of the amalgamating companies amounting to Rs. 10,84,44,017/- and Rs. 30,16,33,824/- (i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red; of inexplicable conduct which was fully explained; of fixed and unalterable determinations that, by discussion, suffered a change. Nor are those with any knowledge of human nature who pause to think for a moment likely to underestimate the feelings of resentment of those who find that a decision against them has been made without their being afforded any opportunity to influence the course of events. 9. In the additional affidavit filed by the Respondents, the contentions based on the failure of natural justice are dealt with in paragraph 6(e), which reads as follows: - 6(e). In the March ending time, the assessee demanded hearing through video conferencing. In this regard, it is to submit that the hearing through video conferencing is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion because a case of complete failure of natural justice was made out. No personal hearing was granted to the Petitioner, and such denial was not for valid reasons. 12. On the above short ground, we set aside the impugned assessment order dated 26 March 2024 and remand the matter to the concerned Respondent to dispose of the show cause notice issued to the Petitioner following the law and after granting the Petitioner a personal hearing. The concerned Respondent should complete the assessment proceedings within three months of uploading this order on this Court s website. Now that we have set aside the impugned assessment order dated 26 March 2024, the consequential demand notice and penalty notice based on this order are also set aside. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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