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TMI Blog2022 (2) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... n 143(3) r/w. Section 144B & C of IT Act is the reason given in support of dispense with prayer. 3.Owing to the facts and circumstances of the case on hand this Court finds the reason given for the dispense with prayer to be acceptable. Therefore, captioned WMP is ordered as prayed for.' Proceedings in W.P.(MD)No.1631 of 2022 dated 31.01.2022: 'In the captioned main writ petition an order dated 17.01.2022 bearing reference ITBA/PNL/F/271(1) (c)/2021-22/1038807997(1) [hereinafter 'impugned order' for the sake of convenience and clarity] made by the first respondent regarding assessment year 2016-17 [hereinafter 'said AY' for the sake of convenience and clarity] qua writ petitioner assessee has been assailed. This 17.01.2022 order imposing penalty has been made under Section 271(1)(c) of 'the Income Tax Act, 1961' [hereinafter 'IT Act' for the sake of brevity, convenience and clarity]. 2.Short facts shorn of elaboration or in other words facts that are imperative for appreciating the proceedings before this Court are that an assessment order dated 22.06.2021 [page No.63 of paper book] came to be made regarding the assessee qua said AY; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te remedy is available to the writ petitioner by way of an appeal under Section 246 of IT Act. It was also contended that pendency of appeal as against the assessment order ie., statutory appeal before jurisdictional ITAT is no bar to make the penalty order under Section 271(1) (c) of IT Act. However regarding personal hearing learned Revenue Counsel requested for a short accommodation to get instructions and revert to this Court. 4.Therefore this Court deems it appropriate to record the position regarding the personal hearing point. 5.The personal hearing point urged by Mr.P.J.Rishikesh, learned Counsel representing the Counsel on record for writ petitioner is predicated on a Scheme dated 12.01.2021 made by the Central Government in exercise of its powers under Section 274(2A) of IT Act which kicked in on and from 01.04.2020. The title of this Scheme is 'Faceless Penalty Scheme 2021' [hereinafter 'said Scheme' for the sake of convenience and clarity]. Section 274(2A) of IT Act reads as follows: '274(2A). The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of imposing penalty under this Chapter so as to impar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case assigned to a penalty unit, penalty proceedings are already initiated, such unit shall prepare a draft notice calling upon the assessee or any other person, as the case may be, to show cause as to why penalty should not be levied under the relevant provisions of the Act and send such notice to the National Faceless Penalty Centre; (vi) the National Faceless Penalty Centre shall serve the show-cause notice, as per draft referred to in clause (v), upon the assessee or any other person, as the case may be, specifying the date and time for filing a response; (vii) the assessee or any other person, as the case may be, shall file a response to the show-cause notice, referred to in sub-clause (a) of clause (iv) or in clause (vi), within the date and time specified therein, or such extended date and time as may be allowed on the basis of an application made in this behalf, with the National Faceless Penalty Centre; (viii) where response is filed by the assessee or any other person, as the case may be, the National Faceless Penalty Centre shall send such response to the penalty unit, and where no such response is filed, inform the penalty unit; (ix) the penalty unit may ..... 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(b) non-imposition of the penalty, for reasons to be recorded in writing and send the proposal along with such draft order or reasons, as the case may be, to the National Faceless Penalty Centre; (xvi) the National Faceless Penalty Centre shall examine the proposal, as referred to in clause (xv), in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide, - (a) in a case where imposition of penalty has been proposed, to pass the penalty order as per draft order referred to in sub-clause (a) of clause (xv), and serve a copy thereof upon the assessee or any other person, as the case may be; or (b) in a case where non-imposition of penalty has been proposed, not to impose penalty under intimation to the assessee or any other person, as the case may be; or (c) assign the case to a penalty review unit in any one of the Regional Faceless Penalty Centres through an automated allocation system, for conducting review of such proposal; (xvii) the penalty review unit shall review the proposal of penalty unit, as referred to in clause (xv), whereupon it may concur with, or suggest modification to, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Act. (2) Notwithstanding anything contained in subparagraph (1), the Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Penalty Centre, may at any stage of the penalty proceedings, if considered necessary, transfer such proceedings to the income-tax authority or the National Faceless Assessment Centre having jurisdiction over the assessee or any other person, in whose case the penalty proceedings are initiated, with the prior approval of the Board. 11.No personal appearance in the Centres or Units.-- (1) ..... (2) ..... (3) The Chief Commissioner or the Director General, in charge of the Regional Faceless Penalty Centre, under which the concerned penalty unit is set up, may approve the request for personal hearing, as referred to in sub-paragraph (2), if he is of the opinion that the request is covered by the circumstances laid down under clause (ix) of paragraph 12. 12.Power to specify format, mode, procedure and processes.-- The Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Penalty Centre shall, with the approval of Board, lay down the standards, procedures an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022 till the next listing. 12.List in the admission board ie., motion list on 03.02.2022.' 2. Pursuant to the aforementioned proceedings captioned matter is before me today. Mr.P.J.Rishikesh, learned counsel representing the counsel on record for writ petitioner, Mr.N.Dilipkumar, learned Senior Standing Counsel for Income Tax on behalf of the respondents (Revenue Counsel) are before this virtual Court. 3. Owing to the short point in the captioned matter, main writ petition was taken up with the consent of learned counsel on both sides. 4. Before proceeding further, this Court makes it clear that the short forms and short references used in the earlier proceedings made in the listing on 31.01.2022 will continue to be used in the instant order also. To be noted, the aforementioned proceedings of this Court dated 31.01.2022 shall be read as an integral part and parcel of this order. 5. Adverting to paragraph 9 of the aforementioned earlier proceedings, learned Revenue Counsel submits that instructions with specificity on the same are awaited but the main matter can be disposed of leaving those two aspects open. The reasons are, a) the writ petitioner assessee has asked for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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