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2021 (8) TMI 228 - HC - Income TaxFaceless assessment u/s 144B - opportunity of hearing was not granted to the petitioner - violation of principle of natural justice - HELD THAT:- As decided in Sanjay Aggarwal vs. National Faceless Assessment Centre Delhi [2021 (6) TMI 336 - DELHI HIGH COURT] while interpreting the aforesaid Section has held that it was incumbent upon the respondent/Revenue to accord a personal hearing to the petitioner. Since in the present case, the Assessing Officer has proceeded to pass the impugned Assessment Order without dealing with the request of the petitioner for adjournment, this Court is of the view that there has been a violation of principles of natural justice. Keeping in view the aforesaid, the impugned Assessment Order dated 13th May, 2021, the notice of demand and penalty notices for the Assessment Year 1995-96 are set aside and the matter is remanded back to the Assessing Officer, who shall grant an opportunity of personal hearing to the petitioner by way of Video Conferencing.
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