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TMI Blog2021 (6) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... om filing the requisite court-fee and sworn/notarised/affirmed affidavits along with the present petition. The captioned application is disposed of with a direction to the petitioner, to place on record the duly sworn/notarised/affirmed affidavits and to deposit the requisite court-fee, within three days of the Court resuming its normal and usual work pattern. W.P.(C) 5775/2021 & CM No.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 'th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uested for a personal hearing, albeit, through video-conferencing. In response to this request, respondent no.1 served a communication dated 23.04.2021 on the petitioner, whereby, he, inter alia, stated the following: "You are requested to opt the 'Personal Hearing through VC' tab in E-proceedings through E-filing account on or before 25.04.2021...." 5.4. 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 accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner on 19.04.2021. 5.8. Mr. Sharma, on the other hand, submits that as far as the second aspect is concerned, it has no merit. Mr. Sharma says, a perusal of the impugned assessment order and notices issued under Section 142(1) of the Act would show that information was sought and responses were tendered by the petitioner. As regards 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order is passed. 7. Therefore, for the foregoing reasons, we are inclined to set aside the impugned assessment order dated 26.05.2021, as also the consequential notice of demand and notice for initiating penalty proceedings of even date. 7.1. It is ordered accordingly. Liberty is, however, given to respondent no.1 to 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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