TaxTMI 
TaxTMI 
2021 (5) TMI 984
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....17384/2021 2. The prayer made in the captioned application is to grant exemption from 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 deposit the requisite court-fee, within three days of the resumption of the normal and usual work pattern by this court. W.P.(C) 5587/2021 and CM APPL. 17382/2021[Application filed on behalf of the petitioner seeking stay on the operation of the impugned assessment order dated 23.04.2021 and consequential proceedings thereto]. 3. The principal grievance articulated by the petitioner, qua the impugned assessme....
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....ith the Court. 2.1. It is Mr. Chandra's submission that, in this particular case, there was no clear demand for personal hearing. For this purpose, he has drawn our attention to the reply dated 16.04.2021 (See Annexure P-10 appended on page 82 of the paper book). In particular, our attention has been drawn to the following assertion in the said reply: "However, at this juncture, it is most humbly prayed that if your good self intends to take any adverse view on this issue another opportunity of hearing may kindly be provided to submit the detailed rebuttal on the same" 2.2. Undoubtedly, an adverse view was taken. The petitioner's income was varied. Therefore, in our view, as noted in our order dated 28.05.2021, the provisions of Section....
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....venience, the relevant part of Section 144B(7)(vii) of the Act and the SOP framed by the CBDT are extracted hereafter: "144B. Faceless assessment - xxx xxx xxx (7) For the purposes of faceless assessment- xxx ....
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.... 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 representative in his/her written response disputes the facts underlying the proposed modification and makes a request for a personal hearing, the CCIT ReAC may allow personal hea....
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....p; xxx (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, mode, procedure and processes in respect of the following, namely:- xxx  ....
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....grant a personal hearing to the authorized representative of the petitioner. The concerned officer will conduct the hearing via video-conferencing mechanism. For this purpose, prior notice, indicating the date and time, will be served on the petitioner, through its registered e-mail. Respondent no. 2 will, after hearing the authorized representative of the petitioner, pass a fresh order, albeit, as per law. 9. The writ petition and the pending application are disposed of in the aforementioned terms. The case papers shall stand consigned to the record." 2.3. Also see: Order dated 21.05.2021, passed by this Court, in W.P. (C) 5427/2021, titled Lemon Tree Hotels Limited vs. National Faceless Assessment Centre Delhi (Earlier National E-Assessm....