2021 (9) TMI 1108

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....uary, 2021. Petitioner received a notice dated 18th January, 2021 calling upon to show cause as to why the assessment should not be completed as per the draft assessment order. Paragraph 2 of the notice reads as under : "2. A draft assessment order proposing to modify your returned income and/or sum payable is reproduced as under:- From the perusal of the reply dt. 28/12/2020, the following findings have come out which as below: 1. In response of question "Reasons for showing low income in comparison to TCS receipts", you have submitted that "Now a days market is buyer markets, there is competition in market in every kind of product, in this case also market is very competitive, reason for low income is due to com....

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.... activities, copy of ITR, P&L and Balance Sheet and copy of Bank Statements -----------." Petitioner was called upon to submit his response by 23:59 hours of 22nd January, 2021 and also advised to specifically state whether a personal hearing was required. 4. Petitioner fled a reply on 26th January, 2021 stating that petitioner's Tax Consultant had undergone Prostate Surgery and that he has appointed another Chartered Accountant and sought time. Petitioner also stated that a personal hearing is required to be granted. This was followed by another reply dated 27th January, 2021 whereby petitioner complied with one of the requirements of the notice dated 18th January, 2021. Petitioner once again requested a personal hearing. Thereafter, pe....

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.... been passed which is impugned in this Petition. According to petitioner, this assessment order has been passed in breach of the provisions of the Faceless Assessment Scheme, 2019 that was introduced by way of Notification No. 60/2020 dated 13th August, 2020 in as much as petitioner's request for personal hearing has been ignored and mandatory draft assessment order has not been issued to petitioner. 7. On the question of issue of non granting of personal hearing, the notices dated 18th January, 2021 and 1st February, 2021 both provided that petitioner may seek personal hearing so as to make oral submissions through video conferencing. Petitioner in his reply dated 26^th January, 2021, 27th January, 2021 and 5th February, 2021 has sought....

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....Centre shall provide an opportunity to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per draft assessment order. This has not been complied with. This is one more reason, in our view, for interfering. 11. We have to note that CBDT in its order dated 13th August, 2020 under Section 119 of the Act has ordered as under : "2. In order to ensure that all the assessment orders were passed through the Faceless Assessment Scheme, 2019, the Board in exercise of powers under section 119 of the Income-tax Act, 1961 here by directs that all the assessment orders shall hereafter be passed by National e-Assessment Centre through the Faceless Assessment Scheme, 2019, except ....