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TMI Blog2021 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... and Section 144B (9) of the Income Tax Act, 1961 [the Act] and all proceedings initiated pursuant thereto. 3. Learned counsel for the Petitioner states that the Show Cause Notice with draft Assessment Order was issued on 19th March 2021 by NFAC giving time to file reply till 23:59 hours of 25th March 2021. He points out that the Petitioner responded to above Show Cause Notice within the short time pleading that the matter requires explanation due to complexity of facts and requested for video conference (VC) hearing. He also states that subsequently, separate requests were made by the Petitioner assessee seeking opportunity of personal hearing however, the Respondents without paying heed to the Petitioner's requests, issued more notices. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit; (viii) the Chief Commissioner or the Director 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent/revenue from the obligation cast upon it, to consider the request made for grant of personal hearing. Besides this, under sub-clause (h) of Section 144B (7)(xii) read with Section 144B(7) (viii), the respondent/revenue has been given the power to frame standards, procedures and processes for approving the request made for according personal hearing to an assessee who makes 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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