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2022 (9) TMI 839 - HC - Income TaxProcedure for assessment - scope of e-Assessment Scheme notified vide Notification 61 dated 12.09.2019, as amended by Notification No.60 dated 13.08.2020, and the procedure for assessment thereunder, especially clause (5), in terms of which, e-assessments have been finalised - HELD THAT:- Admittedly, there have been violations of timelines as well as procedure in the framing of the assessments, both on the part of the petitioners as well as the respondent/Income Tax Department. One reason for this is the pandemic that stood in the way of proper and timely compliance and secondly, lack of familiarity with the new procedure that had been introduced. For both the aforesaid reasons, the learned counsels for the petitioners as well as the learned Standing Counsel appearing for the Income Tax Department, in one voice, would agree that the following orders that have been passed in each writ petition would be taken to be consent orders. They request that the Court fix timelines afresh in all matters and undertake that the timelines so set out, will be adhered to scrupulously. Denial of natural justice - non providing of personal hearing - HELD THAT:- As passing of the assessment order without a personal hearing, moreover attempting to justify the same, is not proper and in my view, vitiates the assessment order, which is set aside. A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period four weeks. An order of assessment shall be passed within a period of eight weeks from the date of conclusion of personal hearing. Since the petitioner states that the time granted for filing reply at the first instance was inadequate, the petitioner shall also be permitted to file additional reply upon conclusion of the personal hearing. The entirety of the exercise as aforesaid shall be completed within a period of 90 days from the date of issue of certified copy of this order. The writ petition is allowed in the above terms.
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