9911796707
TMI Blog2021 (12) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... with the consent of the parties and is taken up for final hearing. 3. The Petitioner-Goa Industrial Development Corporation (for the sake of brevity, referred to as the 'GSIDC'), seeks to challenge the notice of demand under Section 156 of the Income Tax Act, 1961 (for short 'IT Act') dated 17/8/2021 issued by the Income Tax, National Faceless Assessment Centre, Delhi, whereby a notice was issued to the Petitioner for the Assessment Year 2018-19, seeking a demand of Rs. 18,92,96,072/-. The notice contemplated that if the amount of the tax was not paid within 30 days from the date of service of the notice, the Petitioner would be liable to pay interest on the said amount towards penalty. It was also contemplated that upon failure of the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009-10 in view of the amendment to Section 2(5). 6. The claim of the Petitioner, as a charitable trust and the registration of the same under Section 12A, has been decided by this Court vide Judgment and Order dated 4/2/2020 in Tax Appeal No.2/2013, by which the orders passed by the CIT & ITAT, were quashed and the registration under Section 12A was directed to be revived. It is in view of that, an order was passed under Section 143(3), read with Section 144B of the Act. 7. It is the case of the Petitioner that the Assessment Authorities had not issued a notice, calling upon the Petitioner to show cause as to why the assessment should not be completed as per the draft or final draft and the same has caused prejudice to the Petitioner. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, the Income Tax Officer had issued the demand under Section 156 of the Act. 10. The main contention of the Petitioner appears to be that the Petitioner has been denied the opportunity of personal hearing before passing the assessment order on 17/8/2021 under Section 143(3), read with Section 144B of the IT Act. That there is no compliance under Section 144B of the IT Act. In other words, Section 144B contemplates that in case of variation prejudicial to the assessee as proposed in the draft assessment order, the right is conferred on the assessee to request a personal hearing and the concerned authority is required to consider such a request. 11. It would be trite to refer to the Judgment of Bombay High Court in the case of Golden Tobac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is proposed, the National e- Assessment Centre shall provide an opportunity to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per draft assessment order, hence, where assessee's request for personal hearing had been ignored. The Court further held that the order having been passed without following requirements of Faceless Assessment Scheme, 20- 19, being non est was quashed and set aside. 14. The Respondent No.1 has filed an affidavit contending therein that in fact, the order under Section 143(3) read with 144 is passed by the authorities only after giving adequate opportunity to the Assessee and after considering the submissions made by the Petitioners. It is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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