9911796707
TMI Blog2025 (1) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... deo telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board. Since, in this case, we are satisfied that the Petitioner requested a personal hearing and admittedly, no such personal hearing was granted to the Petitioner, we set aside the impugned assessment order on the grounds of violation of the principles of natural justice and fair play on the ground of breach of Section 144B(6) (vii) and (viii) of the Act, which provisions incorporate the principles of natural justice and fair play. The consequential demand notice/penalty notice issued based on the impugned assessment order will also not survive and are set aside. We remand the matter for fresh consideration and disposal of the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t an assessment order, the Petitioner has an alternate and efficacious remedy of an appeal. However, since, in this case, the allegation is about a violation of the principles of natural justice, we have entertained this petition. 7. The Petitioner has placed material on record, indicating that the Petitioner sought a personal hearing digitally. This was followed by written communications seeking personal hearing through video conference. The Petitioner made it clear that such personal hearing could be availed by the Petitioner on any date convenient to the Respondents except 17 May 2023, as the Petitioner s representative would not be available on the said date. The Petitioner, in the submissions filed on 20 May 2023 also reiterated the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing. 10. Section 144B(6)(vii) and (viii) of the Act read as follows: - Section 144B : Faceless Assessment (6) For the purposes of faceless assessment- (vii) in a case where a variation is proposed in the income or loss determination proposal or the draft 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 such income or loss determination proposal, 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 of the relevant unit; (viii) where the request for personal hearing has been received, the income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, we remand the matter for fresh consideration and disposal of the show cause notice issued to the Petitioner after granting the Petitioner an opportunity for a personal hearing in terms of the above-referenced statutory provisions. The show cause notice must be disposed of within four months of this order being uploaded to this Court s website. 14. We clarify that we have not considered the merits of the matter and have set aside the assessment order only because it violated the principles of natural justice. 15. Accordingly, all contentions of all parties on merits are left open. 16. The Rule is made absolute to the above extent. There shall be no order for costs. All concerned to act on an authenticated copy of this order. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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