TMI Blog2021 (8) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment, this Court is of the view that there has been a violation of principles of natural justice. Keeping in view the aforesaid, the impugned Assessment Order dated 13th May, 2021, the notice of demand and penalty notices for the Assessment Year 1995-96 are set aside and the matter is remanded back to the Assessing Officer, who shall grant an opportunity of personal hearing to the petitioner by way of Video Conferencing. - W.P.(C) 6802/2021 & C.M.Nos.21455-21456/2021 - - - Dated:- 3-8-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner Through : Ms. Kavita Jha, Mr. Udit Naresh, Advs. Respondents Through : Mr. Puneet Rai, Sr. SC with Ms. Adeeba Mujahid, Jr.SC for Income Tax Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not been able to access the petitioner s portal and therefore, he is not in a position to state as to whether the draft Assessment Order had been issued to the petitioner or not. He however, does not deny that opportunity of hearing was not granted to the petitioner. 5. Having heard the learned counsel for the parties, this Court is of the view that Section 144B(7) of the Act mandatorily provides for issuance of a prior show cause notice and draft Assessment Order before issuing the final Assessment Order. The said Section also provides for an opportunity of personal hearing, if requested, by the assessee. The relevant portions of Section 144B (7) and (9) are reproduced hereinbelow: 144B. Faceless assessment (1) xxxx x ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely: - xxxx xxxx xxxx xxxx (h) circumstances in which personal hearing referred to clause (viii) shall be approved; . xxxx xxxx xxxx xxxx (9) Notwithstanding anything contained in any other provision of this Act, assessment made under sub-section (3) of section 143 or under section 144 in the cases referred to in sub-section (2) [other than the cases transferred under sub-section (8)], on or after 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. 6. The learned Predecessor Division Bench in Sanjay Aggarwal vs. National Faceless Assessment Centre Delhi in WP(C) No.5741/2021 while interpreting the aforesaid Section has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alt with by the respondent/revenue. 12.1 The net impact of this infraction would be that, the impugned orders will have to be set aside. It is ordered accordingly. 7. Since in the present case, the Assessing Officer has proceeded to pass the impugned Assessment Order without dealing with the request of the petitioner for adjournment, this Court is of the view that there has been a violation of principles of natural justice. 8. Keeping in view the aforesaid, the impugned Assessment Order dated 13th May, 2021, the notice of demand and penalty notices for the Assessment Year 1995-96 are set aside and the matter is remanded back to the Assessing Officer, who shall grant an opportunity of personal hearing to the petitioner by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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