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2021 (7) TMI 918 - HC - Income TaxFaceless assessment u/s 144B - Petitioner filed objections against the show cause notice within the short time allowed and requested for grant of personal hearing in terms of Section 144B(7)(vii) to demonstrate the material not considered in show cause notice and explain the evidence filed, which was neither allowed nor rejected by the respondent -HELD THAT:- This Court is of the view that Section 144B (7) provides for a personal hearing - In Gurgaon Realtech Limited vs. National Faceless Assessment Centre Delhi [2021 (6) TMI 433 - DELHI HIGH COURT] Coordinate Bench of this Court has held that an appeal that was filed, albeit, only to ensure that limitation is not crossed, is not an impediment in proceeding ahead with the writ petition. Keeping in view the aforesaid facts and mandate of law, the impugned assessment order dated 30th April, 2021 as well as notice of demand are set aside and the matter is remanded back to the AO, who shall grant an opportunity of hearing to the petitioner by way of Video Conferencing and thereafter pass a reasoned order in accordance with law.
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