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2022 (5) TMI 1068 - HC - Income TaxValidity of Faceless Assessment Order passed u/s 144B - variation as proposed in the draft assessment order or final draft assessment order or revised draft assessment order - a request for personal hearing through video conference denied - HELD THAT:- In the case on hand, a perusal of the material on record would show that even though the petitioner made a request for personal hearing through video conference on 26.03.2022, though belatedly made, the impugned draft assessment order was passed on 30.03.2022 even without considering such request by showing the status/action of the request as “open”. The said draft assessment order was passed even without closing the e-portal status. As no standard, procedures and processes have been framed in terms of clause (xii) of Section 144B (7) of the Income Tax Act, 1961 and these standards, procedures and processes are required to be framed to guide the assessing officer as to whether or not personal hearing, in a given matter, should be granted and that since the statute itself makes the provision for grant of personal hearing, the respondents cannot veer away from the same. Hence, this court is of the view that since the assessee has a vested right to personal hearing and the same has to be given, if such a request is made and that the right to personal hearing cannot depend upon the facts of each case. Admittedly, the impugned draft assessment order was passed without considering the request for personal hearing through video conference, though made belatedly on 26.03.2022, even without closing the said request and keeping the status as “open”. Therefore, since no personal hearing had been granted before passing the impugned assessment order, there is a violation of principles of natural justice as well as mandatory procedure prescribed in “Faceless Assessment Scheme” as stipulated in Section 144B of the Income Tax Act. The impugned draft assessment order is liable to be set aside and also the demand notice and the proceedings initiated pursuant thereto for the Assessment Year 2016-2017 are also liable to be set aside. WP allowed.
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