TMI Blog2021 (6) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same. Accordingly, the impugned assessment order as well as the impugned notice of demand and notice for initiating penalty proceedings, of even date, i.e., 29.04.2021, are set aside. Liberty is, however, given to the respondents/revenue to proceed from the stage of the show cause notice-cum-draft assessment order. The respondents/revenue will grant a personal hearing to the authorized representative of the petitioner. The concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... National Faceless Assessment Centre Delhi (Earlier National E-Assessment Centre Delhi) Anr., dated 21.05.2021 [in short Lemon Tree Case ], and having regard to the directions that we propose to pass, she would argue the matter based on the record, presently, available with the Court. 4.1. Accordingly, the writ petition is taken up for hearing and final disposal, at this stage, itself. 5. The principal grievance of the petitioner is that the impugned assessment order and the consequential notice of demand and notice for initiating penalty proceedings issued to the petitioner are flawed, as they are contrary to the provisions of Section 144B(7)(vii) of the Income Tax Act, 1961 [in short the Act ] and the Standard Operative Proced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o as to make his oral submissions or present his case before the income-tax authority in any unit; xxx xxx xxx STANDARD OPERATING PROCEDURE (SOP) FOR PERSONAL HEARING THROUGH VIDEO CONFERENCE UNDER THE FACELESS ASSESSMENT SCHEME, 2019 CIRCULAR F. NO. PR. CCIT/NeAC/SOP/2020-21, DATED 23-11-2020 The Principal Chief Commissioner of Income Tax, National e-assessment Centre, with the prior approval of the Central Board of Direct Taxes, New Delhi, lays down the following circumstances in which personal hearing through Video Conference shall be allowed in the Faceless Assessment Scheme, 2019: Where any modification is proposed in the draft assessment order (DAO) issued by any AU and the Assessee or the authorized repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not received any instructions in that regard. 7.4. Therefore, we have to presume that, no standards, procedures and processes have been framed in terms of clause (xii) Section 144B(7) of the Act. 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. 7.5. That apart, in our view, since the statute itself makes the provision for grant of personal hearing, the respondents/revenue cannot veer away from the same. 8. Accordingly, the impugned assessment order as well as the impugned notice of demand and notice for initiating penalty proceedings, of even date, i.e., 29.04.2021, are set aside. 8.1. Liberty is, howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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