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2021 (8) TMI 1291 - ORISSA HIGH COURTValidity of Faceless Assessment - despite the Petitioner requesting for a personal hearing in terms of Section 144B(7)(vii) of the Income Tax Act, 1961, the impugned assessment order was passed without affording such a hearing - HELD THAT:- Not only is the Assessee given a right to make a request for personal hearing, but it is mandatory for the authority to provide for such personal hearing. With there being no dispute that the Petitioner did make such a request, it was incumbent on the Opposite Parties to have given it an opportunity of being heard. The reply filed by the Opposite Parties only deals with the merits of the assessment itself and does not dispute that the above mandatory procedural requirement was not complied with. In that view of the matter, on this short ground, the impugned assessment order is set aside and the matter is remanded to the assessing officer, i.e. National e-Assessment Centre, for compliance of the mandatory requirement of Section 144 B (7) (vii) of the Act and provide a personal hearing to the Petitioner as requested by it on a date and time to be conveyed to it at least one week in advance. It is made clear that the hearing can be in either physical or virtual mode. A fresh assessment order shall be passed thereafter within three months. If aggrieved by such order, it would be open to the Petitioner to seek appropriate remedies in accordance with law. The Court makes it clear that it has not expressed any view on the merits of the case, except on the above limited procedural error of non-compliance with the mandatory requirement of Section 144 B (7) (vii) of the Act. The writ petition is disposed of in the above terms.
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