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TMI Blog2025 (1) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... , J.):- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The petitioner challenges the impugned assessment order dated 28 March 2023 (Exhibit-J1), the consequential demand notice dated 28 March 2023 (Exhibit-J2), and the show cause notices dated 28 March 2023 (Exhibits-J3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. This request was reiterated on two further occasions. However, the respondents admit in their reply that no such hearing was granted to the petitioner. 7. Section 144B (6) (viii) of the Income Tax Act provides that an opportunity of personal hearing must be granted in such matters where the assessee requests it. Admittedly, no such personal hearing was granted to the petitioner. 8. Paragraph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls submitted and the request of assessee for personal hearing could not be attended to. Thus, the contention of the petitioner has no merit. 9. Based on the response, it is apparent that no personal hearing was granted to the petitioner, and this denial was not due to any reasons attributable to the petitioner. The impugned order and the consequential notices must be set aside on this short groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and based on the failure of natural justice, we set aside the impugned assessment order dated 28 March 2023 and consequential notices issued based upon the impugned order. 12. We remand the matter to the National Faceless Assessment Centre i.e. respondent No.1, for disposing of the show cause notice following the law with liberty to pass a fresh assessment order within 4 months from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 144 read with section 144B of the Act dated 28.03.2023 (Exhibit J1) and the notice in demand in Form No.7 dated 28.03.2023 (Exhibit J2) as well as the show cause notice under section 274 read with section 270A and 271B and 272A of the Act dated 28.03.2023 (Exhibit J3, J4 and J5). 14. The interim application, if any, is disposed of. There shall be no order as to cost. All concerned to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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