TMI Blog2022 (8) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... y be said that the impugned order was passed by the respondent in violation of principles of natural justice without affording an opportunity of personal hearing by not following the prescribed procedure laid down as per the provisions of section 144B of the Act, 1961 for Faceless assessment. This petition succeeds and is accordingly allowed. The impugned order of assessment passed by the respondent under section 143(3) read with section 254 read with section 144B dated 20.09.2021 at Annexure-A and demand notice under section 156 of the even date at Annexure-B are quashed and set aside. - R/SPECIAL CIVIL APPLICATION NO. 18132 OF 2021 - - - Dated:- 14-6-2022 - HONOURABLE MR. JUSTICE A.J.DESAI AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA PARAM V SHAH FOR THE PETITIONER MRS KALPANAK RAVAL FOR THE RESPONDENT JUDGMENT PER : HONOURABLE MR. JUSTICE A.J.DESAI 1. Rule returnable forthwith. Learned advocate Mrs. Kalpana Raval waives service of notice of Rule on behalf of the respondent No.2. 2. With the consent of learned advocates appearing for the respective parties, present petition is taken up for final hearing today. 3. By way of present petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which was dismissed on 18.03.2014. 5.5 The assessee therefore, preferred an appeal before the Income Tax Appellate Tribunal (For short the Tribunal ) on 15.05.2014. The Tribunal partly allowed the said appeal vide order dated 13.09.2019 by confirming only LTCG of Rs.3,14,052/- and referred the case back to the Assessing Officer for fresh adjudication of other assessed income. 5.6 The petitioner thereafter filed her written submissions on 11.12.2019 before the respondent No.2, requesting to give effect to the order dated 13.09.2019 passed by the Tribunal. It is the case of the petitioner that the submissions given by the petitioner were neither considered nor mentioned by the respondent No.2 in any further communications. Thereafter, due to COVID-19 pandemic, the proceedings remained standstill. 5.7 Thereafter notice dated 11.03.2021 under section 142(1) of the Act, 1961 was issued by the respondent authorities to the petitioner directing the petitioner to furnish the balance sheet and Profit Loss Account with closing and opening balance on or before 17.03.2021. It is the case of the petitioner that the said notice was furnished online and it was never communicated to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition and submitted that after examining the explanations of the petitioner, the impugned order has been passed by the respondents and, therefore, no interference is required by this Court and the present petition may be dismissed. 8. We have heard learned advocates appearing for the respective parties and perused the impugned order as well as gone through relevant provisions of law. In order to adjudicate the issue involved with regard to providing opportunity of hearing, it would be germane to refer to the relevant provisions of section 144B of the Act, 1961 which reads as under : 144B. (1) Notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under subsection (3) of section 143 or under section 144, in the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:- xxx (xiv) the assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, in a case where intimation referred to in clause (xiii) is received from the National Faceless Assessment Centre, make in writing, a draft assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, under which the concerned unit is set up, may approve the request for personal hearing referred to in clause (vii) if he is of the opinion that the request is covered by the circumstances referred to in sub-clause (h) of clause (xii); (ix) where the request for personal hearing has been approved by the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, such hearing shall be conducted exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, in accordance with the procedure laid down by the Board; 9. Section 144B of the Act, 1961 provides detailed procedure for Faceless Assessment introduced by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 with effect from 1st April, 2021. Section 144B(1) starts with a non-obstante clause i.e. notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under sub-section (3) of section 143 or under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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