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2021 (11) TMI 1118 - HC - Income TaxNational Faceless Assessment - Non granting opportunity of hearing to the petitioner - deficit in essential procedural compliance - HELD THAT:- Issuance of first notice dated 25.09.2021 is corroborated from the assessment order itself. The first date of hearing fixed was also 27.09.2021. The request for personal hearing clearly appears to have been acknowledged by the respondent vide communication dated 27.09.2021 referred to above. Yet, the assessment order itself does not indicate, in any manner that opportunity for personal hearing was granted to the petitioner. The assessment order passed on 30.09.2021 itself corroborates the assesse's contention that the same was passed in hurry without granting opportunity of hearing to the petitioner. Whatever be the reason for opportunity of hearing being denied to the petitioner and though it may be true that there may be some technical reason for the same, nevertheless, in the context of the assessment proceedings it was imperative on part of the respondents to grant opportunity of hearing to the petitioner where facts were disputed and the petitioner had submitted a detailed reply. Even otherwise once the petitioner had specifically asked to be granted opportunity of personal hearing by e-mail communication and once that request had been acknowledged by the respondent-authorities, there survived no reason to deny such opportunity of personal hearing to the petitioner. Accordingly, the request for filing counter affidavit has been denied. The impugned assessment order is found to be deficit in essential procedural compliance.Respondent No. 2 may now intimate to the petitioner a fresh date of personal hearing in the matter.
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