9911796707
TMI Blog2024 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... aran Sanghani waives service of notice of rule on behalf of the respondents. Considering the issue involved and with the consent of Learned Advocates for respective parties the matter is taken up for final disposal. 2. This petition under Article 226 of the Constitution of India is filed challenging the Order of Assessment dated 29.03.2024 under Section 143 (3) read with 144B of the Income Tax Act 1961 ('the Act' for short) for A.Y. 2022-23, primarily on the ground that though personal hearing through video conferencing was sought the same was not responded and accorded prior to passing of the impugned order. 3. The facts in brief referred in the petition are as under: - The petitioner-a partnership firm, filed its return of income for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conferencing, an order dated 29.03.2024 under section 143 (3) read with Section 144B was passed, aggrieved by which the present petition is filed. 5. Heard learned advocate Mr. Sudhir Mehta for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent. 6. Learned advocate Mr. Mehta for the petitioner submitted that it is evident from the documents on record that in response to the show-cause notice dated 23.03.2024, the assessee sought for hearing through video conferencing. Without responding to such request an order dated 29.03.2024 under section 143 (3) r.w 144B of the Act was passed, which is contrary to the procedure laid down under Section 144B (7) (vii) and (viii) of the Act. As per the settled legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on record, the question that falls for consideration of this Court is whether the impugned order dated 28.3.2022 can be said to be legal and justified? 8. So as to decide the aforesaid question, in our considered opinion, the undisputed facts are required to be taken note of. It is the say of the petitioner that while passing the reassessment order, the effective opportunity of hearing was not given during the course of argument. Learned advocate Mr. Raval for the revenue could not dispute the said fact by filing any affidavit along with the concrete material and/or falsify the statement made by learned advocate for the petitioner. Meaning thereby, contention raised by the learned advocate for the petitioner that no effective opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring through video conferencing, intimation thereof was to be given one day advance, was not either acceded to or taken care of by the revenue authorities and straightway, the impugned order was passed. Thus, in our considered opinion, while passing the impugned order, the provision of Section 144B of the Act was not complied with by the revenue authorities and thereby, the order passed cannot be sustained in eye of law. Without going further into merits of the case, it would be in the fitness of thing that the petition is allowed solely on the ground of violation of principle of natural justice, without adverting to anything on merits." 9. In view of above, the present petition is allowed. Without going in to merits of the matter, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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