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TMI Blog2021 (9) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... fore me i.e., in the Motion List under the cause list caption 'FOR ADMISSION'. 2. Mr.Arvind P Datar, learned Senior Advocate instructed by learned counsel Mr.M.V.Swaroop, counsel on record for writ petitioner is before this virtual Court. 3. Ms.Hema Muralikrishnan, learned Senior Standing counsel [Revenue counsel for the sake of convenience] accepted notice on behalf of both the respondents. 4. Owing to the narrow compass on which captioned writ petition turns, with the consent of learned counsel on both sides, main writ petition is taken up. 5. An 'Assessment order dated 06.08.2021 bearing reference ITBA/AST/S/143(3)/2021-22/1034696402(1)' [hereinafter 'impugned order' for the sake of convenience and clarity] ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary to burden this order with further details in this regard as it is abundantly clear that the writ petitioner-assessee has responded to the SCN and it also sought for a personal hearing. To be noted, there is no disputation or disagreement in this regard as alluded to supra. 9. Learned Senior counsel, thereafter, adverting to/taking this Court through the impugned order and more particularly paragraph 11 thereat, pointed out that the impugned order proceeds on the basis that neither a reply has been filed nor an adjournment has been sought. Paragraph 11 of the impugned order reads as follows: '11. In view of the above for making things more rational and meeting out the parameters of natural justice a draft assessment order el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) the question as to whether impugned assessment order should be under Section 144B, which kicked in on and from 01.04.2021 or under Section 143A (as it was, prior to 01.04.2021) may please be left open; b) there is a statutory appeal available for the writ petitioner under Section 246A of IT Act. c) Personal hearing is not there for the asking and it is at the discretion of Chief Commissioner or the Director General in-charge of Original Faceless Assessment Centre. In support of this contention, learned Revenue counsel drew the attention of this Court to Section 144B (7)(viii). 13. I now embark upon the exercise of considering the rival submissions, discussing the same and giving my dispositive reasoning for disposal of captioned w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t will suffice to say that a clear and indisputable violation of NJP is a certain exception to the Rule and the case on hand directly and squarely fits into this exception owing to the narrative set out thus far. In this regard, as already alluded to, Tin Box Company case law becomes relevant it comes to the aid of the writ petitioner in the case on hand owing to the factual matrix and the most relevant paragraph in Tin Box case law is paragraph 2, which reads as follows: '2.That the assessee could have placed evidence before the first appellate authority or before the Tribunal is really of no consequence for it is the assessment order that counts. That order must be made after the assessee has been given a reasonable opportunity of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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