TMI Blog2021 (11) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... The request for personal hearing clearly appears to have been acknowledged by the respondent vide communication dated 27.09.2021 referred to above. Yet, the assessment order itself does not indicate, in any manner that opportunity for personal hearing was granted to the petitioner. The assessment order passed on 30.09.2021 itself corroborates the assesse's contention that the same was passed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affidavit has been denied. The impugned assessment order is found to be deficit in essential procedural compliance.Respondent No. 2 may now intimate to the petitioner a fresh date of personal hearing in the matter. - Writ Tax No. 945 of 2021 - - - Dated:- 17-11-2021 - Hon'ble Naheed Ara Moonis And Hon'ble Saumitra Dayal Singh, JJ. ORDER Heard Mr. Abhinav Mehrotra, learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of personal hearing. This intimation was also made through electronic mode. It was duly acknowledged by the National Faceless Assessment Centre, inasmuch as vide e-mail communication sent from e-mail ID communication@cpc.incometax.gov.in, the petitioner was informed on 27.09.2021 at about 11.00 p.m., that his request for personal hearing through video conferencing has been submitted su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ledged by the respondent vide communication dated 27.09.2021 referred to above. Yet, the assessment order itself does not indicate, in any manner that opportunity for personal hearing was granted to the petitioner. The assessment order passed on 30.09.2021 itself corroborates the assesse's contention that the same was passed in hurry without granting opportunity of hearing to the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
