TMI Blog2021 (9) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... iated pursuant thereto for the assessment year 2018-19 are set aside and the matter is remanded back to the AO who shall grant an opportunity of hearing to the petitioner by way of Video Conferencing. - W.P.(C) 5631/2021 And CM APPL. 17539/2021 - - - Dated:- 29-7-2021 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MR. JUSTICE NAVIN CHAWLA Petitioner: Mr. Ajay Vohra, Sr. Advocate with Mr. Rohit Jain and Mr. Aniket D. Agrawal, Advocates Respondents: Mr. Puneet Rai, Sr. Standing Counsel JUDGMENT MANMOHAN, J: (Oral) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the Assessment Order dated 24th May 2021 passed by the Respondent No.1 under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act is may and not shall and, therefore, there is no vested right in the petitioner to claim a personal hearing. 6. Having heard learned counsel for the parties, this 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) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : - 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 subsection (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. 7. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsonal hearing by the petitioner, none of which were dealt 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. 8. Since in the present case no hearing had been granted before passing the impugned assessment order, there is a violation of principles of natural justice as well as mandatory procedure prescribed in Faceless Assessment Scheme and stipulated in Section 144B of the Act. 9. Consequently, the impugned assessment order dated 24th May 2021, demand notice as well as notice for initiation of penalty proceeding and all proceedings initiated pursuant thereto for the assessment year 2018-19 are set aside and the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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