TMI Blog2021 (6) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... d communication was only a ruse to impede progress of the matter. Respondent no.1, instead, proceeded to pass the impugned assessment order, dated 26.05.2021, even when the timeframe for passing the assessment order stood extended till 30.06.2021. Therefore, according to us, since the revenue, time and again, portrays to the assessees at large, in various communications, that since Covid-19 pandemic is prevalent, it would like to create an environment, which is friendly, this approach of the revenue, while carrying out assessment proceedings, has not been understood by us. According to us, on this short point alone, the impugned order deserves to be set aside. Second ground/objection raised need not detain us [i.e. the purported fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.18114/2021[Application filed on behalf of the petitioner seeking stay on the operation of the impugned assessment order dated 26.05.2021 and consequential proceedings] 3. This writ petition is directed against the assessment order dated 26.05.2021 passed by respondent no.1 under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (in short the Act ). 3.1 To be noted, the impugned assessment order concerns the assessment year ( AY ) 2018-2019. In addition thereto, the petitioner has also laid a challenge to the notice of demand issued under Section 156 of the Act, and notice for initiating penalty proceedings issued under Section 271AAC(1) of the Act. 4. Issue notice. Mr. Ajit Sharma accepts service on behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It appears [and that is the case set up by the petitioner] that, the petitioner as well as the members of her family, were afflicted with coronavirus. It is the petitioner s case that, on account of such situation obtaining in her household, she somehow missed respondent no. 1 s communication dated 23.04.2021, addressed to her. 5.5. The petitioner sought to make amends, and accordingly, vide communication dated 07.05.2021, addressed to respondent no.1, stated, in substance, the following: Dear Sir/Madam, My entire household is down with Covid including myself and I am continuing to run a high fever. My husband is in the ICU at Apollo hospital with Covid. On cross checking we missed the communication regarding the VC as your n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first ground, Mr. Sharma says that even this ground has no merit, as an opportunity was given to the petitioner for personal hearing, which was not availed by her. 6. We have heard the counsel for the parties and perused the record. 6.1. Insofar as the first ground is concerned, according to us, given the circumstances, which were put forth by the petitioner in the communication dated 07.05.2021, the Assessing Officer (in short AO ) should have, in the very least, dealt with the same, i.e., either rejected the request made or accommodated the petitioner having regard to the circumstances put forth by her. In reaching a conclusion as to which of the two options he/she should opt for, the AO could have asked for necessary supporti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pass a fresh assessment order, after according personal hearing to the petitioner and/or her authorized representative. The personal hearing will be accorded via video-conferencing (in short VC ) mechanism. For this purpose, the assessing officer will issue a written notice, albeit, via the registered e-mail of the petitioner. The notice will indicate the date and time of the hearing. 7.2. Respondent no.1 will issue the VC link, in that behalf, to the petitioner. In case, the petitioner wishes to file written submissions, respondent no.1 will take the same on record. 8. The writ petition is, thus, disposed of in the aforesaid terms. Pending application shall stand closed too. 9. The case papers, will be consigned to the record. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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