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2022 (3) TMI 1352 - HC - Income TaxAssessment u/s 144B - Faceless Assessment - request for personal hearing or to make oral submissions, on approval of the request, the personal hearing shall be conducted exclusively through Video Conferencing was not honoured - HELD THAT:- It is clear from the procedure prescribed u/s 144B(7)(vii & viii) that in the event of any variation proposed in the draft assessment order or final draft assessment order, the assessee is to be granted an opportunity by serving a notice to show cause and that if the assessee requests for personal hearing, the same is to be considered by the Chief Commissioner or Director General In-charge and the Regional Faceless Assessment Centre. Circular providing Standard Operating Procedure for personal hearing through Video Conferencing under the Faceless Assessment Scheme, 2019 vide Circular bearing F.No.PR.CCIT/NeAC/SOP/2020-21 dated 23.11.2020 clarifies this position. Accordingly, when the petitioner makes such request for personal hearing, the same must be provided to the petitioner. As observed by Delhi High Court, the use of the word 'may' u/s 144B is to be construed as 'shall', if otherwise the requirements under the said Circular are complied with. Accordingly, on this ground itself, the Assessment order at Annexure-A dated 09.09.2021 and the Computation Sheet at Annexure-B dated 09.09.2021 and the Demand Notice at Annexure-C dated 09.09.2021 are hereby set aside
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