Court exempts filing fees and affidavits, stresses personal hearing under Faceless Assessment

The court granted exemption from filing court fee and affidavits, directing the petitioner to comply within a specified timeframe. It emphasized the mandatory nature of granting a personal hearing under the Faceless Assessment Scheme, setting aside the assessment order and notices due to the lack of personal hearing. The judgment underscored the need for adherence to the Scheme's provisions, specifically regarding personal hearings, and reiterated the petitioner's statutory right to a personal hearing. An adverse view taken without a personal hearing was deemed improper, leading to the court's decision to annul the assessment order and require a fresh order following a personal hearing.

---

---

Issues:
Granting exemption from filing court fee and affidavits, Lack of personal hearing in assessment order, Compliance with Faceless Assessment Scheme, Legal provisions regarding personal hearing, Adverse view taken without personal hearing.

Exemption from Filing Court Fee and Affidavits:
The court allowed the application for exemption from filing the requisite court fee and sworn/notarised/affirmed affidavits, directing the petitioner to place the affidavits and pay the fee within three days of the court's normal work pattern resumption.

Lack of Personal Hearing in Assessment Order:
The petitioner's grievance was the absence of a personal hearing in the impugned assessment order and consequential notices under the Income Tax Act. The court noted the petitioner's request for a personal hearing, citing Section 144B(7)(vii) of the Act and the SOP for Personal Hearing through Video Conference under the Faceless Assessment Scheme. The court emphasized the mandatory nature of granting a personal hearing when requested by the petitioner, setting aside the assessment order and notices.

Compliance with Faceless Assessment Scheme:
The court referred to a recent judgment emphasizing the importance of complying with the provisions of the Faceless Assessment Scheme, particularly regarding personal hearings. The court highlighted the need for specific standards, procedures, and processes for granting personal hearings, noting the absence of such guidelines in the present case.

Legal Provisions Regarding Personal Hearing:
The judgment extensively discussed Section 144B(7)(vii) of the Income Tax Act, which mandates granting a personal hearing when a variation is proposed in the assessment order. The court reiterated the petitioner's right to a personal hearing, emphasizing the statutory requirement for the revenue authorities to adhere to such provisions.

Adverse View Taken Without Personal Hearing:
The court found that an adverse view was taken without providing a personal hearing, leading to the variation in the petitioner's income. Citing previous judgments, the court set aside the assessment order and notices, directing the revenue to grant a personal hearing and pass a fresh order in accordance with the law.

Overall, the judgment focused on upholding the petitioner's right to a personal hearing as mandated by the legal provisions, emphasizing the importance of procedural fairness and adherence to the Faceless Assessment Scheme guidelines.

---