TaxTMI 
TaxTMI 
2021 (6) TMI 336
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.... to grant exemption from filing attested affidavits along with the present petition. The captioned application is disposed of with a direction to the petitioner to place on record the duly attested affidavits, within three days from the resumption of the normal and usual work pattern by this Court. W.P.(C) 5741/2021 and CM APPL. 17992/2021 [Application filed on behalf of the petitioner seeking stay on the operation of the impugned assessment order dated 28.04.2021 and consequential proceedings] Preface: - 3. Via this writ petition, a challenge is laid to the assessment order dated 28.04.2021, and consequential proceedings. The said order concerns the assessment year ('AY') 2018-2019. 3.1. The substantive prayers made in the writ ....
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....scheme encapsulated in Section 144B of the Income Tax Act, 1961 (in short 'the Act'). 5. Issue notice. 5.1. Mr. Shlok Chandra accepts service on behalf of the respondent/revenue. 6. Mr. Chandra says that he would argue the matter based on the record presently available with the Court, and therefore, he does not wish to file a counter-affidavit. 7. Thus, with the consent of the counsel for the parties, the writ petition is taken up for hearing and final disposal. Background facts: 8. Broadly the facts adverted to in the writ petition are as follows: 8.1. The petitioner claims that, in respect of the AY in issue, i.e., 20182019, the return was filed on 27.10.2018. It is averred that, via this return, the petitioner declared its income ....
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....r, the respondent/revenue served a show cause notice-cum-draft assessment order, dated 13.04.2021, on him. Via the said show-cause notice-cum-draft assessment order, the respondent/revenue proposed a disallowance of Rs. 1,00,26,692/-, under Section 57 of the Act. Consequently, a proposal was made to vary the income, resulting in the enhancement of the declared income to Rs. 1,33,70,380/-. 8.6. It is the petitioner's case that, thereafter, several requests were made to the respondent/revenue for grant of personal hearing. The petitioner avers that these requests were made on 15.04.2021 and 20.04.2021. 8.7. It appears that the respondent/revenue did not pay heed to the requests made on behalf of the petitioner, and proceeded to issue a ....
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....veral opportunities were given to the petitioner to respond, which is reflected in the correspondence exchanged between the petitioner and the respondent/revenue, and failure to grant personal hearing to the petitioner did not render the proceedings non-est as the same was not mandatory. 10.2. Mr. Goel, in rejoinder, controverts this position. Analysis and reasons: 11. Having perused the record and heard the learned counsel for the parties, in our view, what has clearly emerged is, as follows: i) That prior to the issuance of the show cause notice-cum-draft assessment order dated 23.04.2021, a show-cause notice-cum-draft assessment order was issued on 13.04.2021. In between these two dates, the petitioner had, on two occasions, i.e., 1....
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....s 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 present his case before the income-tax authority in any unit; (viii) the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, under which....
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....ds, procedures and processes for approving the request made for according personal hearing to an assessee who makes a request qua the same. 11.5. In several matters, we have asked the counsels for the revenue as to, whether any standards, procedures and processes have been framed for dealing with such requests. The response, which we have got from the standing counsels including Mr. Chandra, is that, to the best of their knowledge, no such standards, procedures as also processes have been framed, as yet. Conclusion: 12. Therefore, in our view, given the aforesaid facts and circumstances, it was incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. As noted above, several requests had been made for personal....