TMI Blog2021 (6) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... that, to the best of their knowledge, no such standards, procedures as also processes have been framed, as yet. Conclusion - As incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. As noted above, several requests had been made for personal hearing by the petitioner, none of which were dealt with by the respondent/revenue. The net impact of this infraction would be that, the impugned orders will have to be set aside. It is ordered accordingly. This brings us to Mr. Chandra's submission that; the respondent/ revenue should be allowed to proceed afresh in the matter, in accordance with the law. To our minds, if the law permits the respondent/revenue to take further steps in the matter, the Court, at this stage, need not make any observations in that regard. If and when such steps are taken, and there is a grievance, the petitioner can take recourse to the relevant provisions of the Act. The entire scheme, encapsulated under Section 144B of the Act, was laid down to bring transparency as well as accountability in the system.According to us, irrespective of whether such a statutory scheme was framed or not, the system has to be both, transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or in implementation of said impugned assessment order dated 28.04.2021 and subsequent proceeding which has been undertaken in consequence of the said impugned assessment order dated 28.04.2021. 4. Mr. Kapil Goel, who appears on behalf of the petitioner, says that the principal grievance of the petitioner is that, although, a personal hearing was sought, on account of the fact that the matter was complex and required proffering explanation, the respondent/revenue chose not to accord the same. 4.1. It is Mr. Goel s contention that the respondent/revenue has, thus, committed an infraction of the statutory scheme encapsulated in Section 144B of the Income Tax Act, 1961 (in short the Act ). 5. Issue notice. 5.1. Mr. Shlok Chandra accepts service on behalf of the respondent/revenue. 6. Mr. Chandra says that he would argue the matter based on the record presently available with the Court, and therefore, he does not wish to file a counter-affidavit. 7. Thus, with the consent of the counsel for the parties, the writ petition is taken up for hearing and final disposal. Background facts: 8. Broadly the facts adverted to in the writ petition are as follows: 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made on behalf of the petitioner, and proceeded to issue a second show-cause notice along with a draft assessment order, dated 23.04.2021. Furthermore, the petitioner was directed to file its response/objections by 23:59 hours of 25.04.2021. 8.8. According to the petitioner, although, the timeframe for filing the response/objections to the aforementioned show-cause notice-cum-draft assessment order, dated 23.04.2021, was very short, he filed the response/objections on 24.04.2021. 8.9. The respondent/revenue, thus, without according a personal hearing to the petitioner, passed the impugned assessment order dated 28.04.2021. It is in these circumstances, that the said order has been assailed in the instant writ petition. 9. Mr. Goel, in support of the prayers made in the writ petition, submits that, the impugned assessment order, which has been passed under Section 143(3) read with Section 144B of the Act, is contrary to the statutory scheme incorporated under Section 144B of the Act. It is also Mr. Goel's submission that, the impact of such an infraction, as captured in Section 144B(9) of the Act, is that, such assessment proceedings are non-est in the eyes of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are extracted hereafter], then, one would get a sense as to why the legislature has provided a personal hearing in the matter: 144B. Faceless assessment (1) xxx xxx xxx (7) For the purposes of faceless assessment- xxx xxx xxx (vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit; (viii) the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, under which the concerned unit is set up, may approve the request for personal hearing referred to in clause (vii) if he is of the opinion that the request is covered by the circumstances referred to in sub-clause (h) of clause (xii); xxx xxx xxx ..... 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