TMI Blog2021 (8) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... have given it an opportunity of being heard. The reply filed by the Opposite Parties only deals with the merits of the assessment itself and does not dispute that the above mandatory procedural requirement was not complied with. In that view of the matter, on this short ground, the impugned assessment order is set aside and the matter is remanded to the assessing officer, i.e. National e-Assessment Centre, for compliance of the mandatory requirement of Section 144 B (7) (vii) of the Act and provide a personal hearing to the Petitioner as requested by it on a date and time to be conveyed to it at least one week in advance. It is made clear that the hearing can be in either physical or virtual mode. A fresh assessment order shall be passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department to afford a personal hearing to the Petitioner in that case. 4. Issue notice. 5. Mr. R. Chinmanka, learned Senior Standing Counsel accepts notice and submits that he needs to seek instructions as to whether the Petitioner can be afforded a hearing even at this stage. He will also inform the Court whether the aforesaid order of Delhi High Court has been implemented. 6. List the matter on 24th August, 2021. I.A. No.8383 of 2021 7. Till the next date no coercive action will be taken against the Petitioner pursuant to the impugned assessment order. 8. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory, but a mandatory one. It reads as under:- 144-B (7) For the purposes of faceless assessment- (vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assess or his authorized 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. 6. Not only is the Assessee given a right to make a request for personal heari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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