TMI Blog2023 (1) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... dent and no opportunity of video conference hearing was provided to the assessee. The reply affidavit dated 22.12.2022 does not dispute the above factual aspect. In view of above facts, the order of assessment under section 143(3) read with 144B deserves to be quashed and set aside and hereby quashed and set aside. The demand notice under Section 156 dated 20.9.2022 and penalty notice under Section 274 read with Section 271AAC(1) is also quashed and set aside. The assessment proceedings are restored to the file of the authority from the stage of providing personal hearing to the assessee as sought for. Once the personal hearing has been given to the assessee, the assessee is expected to cooperate and assessing officer is at liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing. Once again, with the reply dated 25.8.2022, video conference (V C) hearing was sought on 2.9.2922, through web portal. The screen shot placed on record, supports the case of assessee that in response dated 2.9.2022, the assessee sought for personal hearing with the reason that matter requires explanation due to complexity of facts. Thereafter, one more opportunity of personal hearing was sought vide communication dated 21.9.2022 seeking personal hearing. However, to the shock and surprise of the assessee, without acceding to the request of V C hearing, the order under Section 143(3) read with Section 144B of the Act was passed on 21.9.2022 for A.Y.2020-2021. The demand notice under Section 156 dated 20.9.2022 has been issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, Mr. Varun Patel, learned senior standing counsel for the respondents relying upon the affidavit submitted that against the order under Section 143(3) with 144B for A.Y.2020-2021 dated 21.9.2022, the assessee has alternative remedy of appeal and, therefore, the petition may not be entertained. He further submitted that before scrutiny assessment various notices under Section 143(3) and 142(1) were issued, to which the assessee filed detailed replies. The replies in detail filed were duly considered before passing the assessment order dated 21.9.2022. Thus, the due procedure contemplated under the provisions of the Act has been followed and there being no illegality, no interference is called for at this stage. 7. Having he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eo conference hearing sought for by the assessee. However, the record shows that the same was not acceded to, by the respondent and no opportunity of video conference hearing was provided to the assessee. The reply affidavit dated 22.12.2022 does not dispute the above factual aspect. 9. In view of above facts, the order of assessment under section 143(3) read with 144B dated 21.9.2022 deserves to be quashed and set aside and hereby quashed and set aside. The demand notice under Section 156 dated 20.9.2022 and penalty notice under Section 274 read with Section 271AAC(1) is also quashed and set aside. 10. The assessment proceedings are restored to the file of the authority from the stage of providing personal hearing to the assessee as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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