TMI Blog2021 (7) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... t has held that an appeal that was filed, albeit, only to ensure that limitation is not crossed, is not an impediment in proceeding ahead with the writ petition. Keeping in view the aforesaid facts and mandate of law, the impugned assessment order dated 30th April, 2021 as well as notice of demand are set aside and the matter is remanded back to the AO, who shall grant an opportunity of hearing to the petitioner by way of Video Conferencing and thereafter pass a reasoned order in accordance with law. - W.P.(C) 6696/2021 - - - Dated:- 19-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through: Mr. Akhilesh Kumar, Advocate with Mr. Pushkar Pandey, Advocate. Respondent Through: Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30th April 2021, which is against the specific provisions of the Act as well as a complete breach of principles of natural justice. 5. He states that though the statutory appeal against such an order is not an effective remedy, but as the Petitioner was not aware about admittance of writs against such orders by this court, hence, under compulsion filed appeal before Commissioner (Appeals) on 31st May 2021 in terms of CBDT circular no. 08/2021 dated 30th April 2021. 6. Learned counsel for the Petitioner submits that the said impugned order and notices have been passed without proper appreciation of the facts of the present case and without affording the Petitioner an opportunity of hearing and hence the same is in gross violation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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); xxxx xxxx xxxx xxxx (xii) the Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Assessment Centre shall, with the prior approval of the Board, lay down the standards, procedures and processes for effective functioning of the National Faceless Assessment Centre, Regional Faceless Assessment Centres and the unit set up, in an automated and mechanised environment, including format, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a request qua the same. 11.5. In several matters, we have asked the counsels for the revenue as to, whether any standards, procedures and processes have been framed for dealing with such requests. The response, which we have got from the standing counsels including Mr. Chandra, is that, to the best of their knowledge, no such standards, procedures as also processes have been framed, as yet. 12. Therefore, in our view, given the aforesaid facts and circumstances, it was 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. 12.1. The net impact of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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