TMI Blog2021 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... k to the Assessing Officer, 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. With the aforesaid directions, the present writ petition and pending application stand disposed of. - W.P.(C) 7230/2021 & CMA APPL. 22778/2021 - - - Dated:- 29-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through : Mr. Kapil Goel with Mr. Sandeep Goel and Mr. Dhananjay Garg, Advocates Respondents Through : Ms. Vibhooti Malhotra, Sr. Standing Counsel J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is of the view that Section 144B (7) provides for an opportunity of personal hearing, if requested, by the assessee. The relevant portions of Section 144B (7) and Section 144B (9) are reproduced hereinbelow: - 144B. Faceless assessment (1) xxxx xxxx xxxx xxxx (7) For the purposes of faceless assessment- xxxx xxxx xxxx xxxx (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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the 1st day of April, 2021, shall be non est if such assessment is not made in accordance with the procedure laid down under this section. 7. The learned predecessor Division Bench in Sanjay Aggarwal Vs. National Faceless Assessment Centre, Delhi, W.P.(C) 5741/2021, dated 02nd June, 2021, while interpreting the aforesaid Section has held as under:- 11.4. A careful perusal of clause (vii) of Section 144B (7) would show that liberty has been given to the assessee, if his/her income is varied, to seek a personal hearing in the matter. Therefore, the usage of the word may , to our minds, cannot absolve the respondent/revenue from the obligation cast upon it, to consider the request made for grant of personal hearing. Besides t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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