2021 (6) TMI 17

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....lication is, to grant extension of time for filing the attested affidavits and deposition of the court-fee, along with the present petition. 2.1 The captioned application is disposed of with a direction to the applicant/petitioner to deposit the requisite court fees and file duly attested affidavits, within three days of the resumption of the normal and usual work pattern by this court. W.P.(C) 5537/2021 & CM No.14264/2021 3. Issue notice. Ms. Vibhooti Malhotra, learned senior standing counsel, accepts service on behalf of the respondents/revenue. 4. Ms. Malhotra says that in view of the order passed by this Court in W.P.(C) 5427/2021, titled Lemon Tree Hotels Limited vs. National Faceless Assessment Centre Delhi (Earlier Nation....

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....levant part of Section 144B(7)(vii) of the Act and the SOP framed by the CBDT are extracted hereafter: "144B. Faceless assessment - xxx xxx xxx (7) For the purposes of faceless assessment- xxx xxx xxx (vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or pres....

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....this provision [i.e., Section 144B(7)(vii) of the Act] would squarely apply in this case, as a specific request for personal hearing was made on behalf of the petitioner. The request made by the petitioner is contained in its communication dated 23.04.2021, appended on page 324 of the paper book [See Annexure P-29 (Colly)]. 7.3. We may also note that, in the Lemon Tree Case, we had queried Ms. Malhotra as to whether any standards, procedures and processes have been framed by revenue in terms of sub-clause (h) of clause (xii) of Section 144B(7) of the Act^1. Ms. Malhotra had informed us that, in this regard, she had no instructions. We have queried Ms. Malhotra, once again today. Ms. Malhotra says that she has, still, not received any ins....