2022 (2) TMI 984

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.... Income Tax Act, 1961 (for short "the Act") for Assessment Year 2018-2019. 3. Learned counsel for the Petitioner states that the Petitioner is in the business of real estate projects and during the assessment year 2018-19, the case of the Petitioner was selected for scrutiny through CASS to examine the issue "Income from Real Estate Business". 4. She states that the Petitioner replied to all the notices issued by the Respondent and submitted the evidence. However, subsequently, a show cause notice dated 24th February, 2021, proposing to make addition of Rs. 1,46,34,047/- (Rupees One Crore Forty Six Lakhs Thirty Four Thousand and Forty Seven Only) was served to which the Petitioner filed a response and sought personal hearing through video....

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.... the orders dated 15th April, 2021 and 19th April, 2021 passed by the respondent. 9. Having heard learned counsel for the parties, this Court is of the view that Section 144B (7) provides an opportunity for a personal hearing, if requested by the assessee. The relevant portion of Section 144B (7) and 144B (9) are reproduced hereinbelow: - "144B. Faceless assessment - (1) xxxx    xxxx  xxxx  xxxx (7) For the purposes of faceless assessment- xxxx    xxxx  xxxx  xxxx (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 up....

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....de under sub-section (3) of section 143 or under section 144 in the cases referred to in sub-section (2) [other than the cases transferred under sub-section (8)], on or after the 1st day of April, 2021, shall be non est if such assessment is not made in accordance with the procedure laid down under this section." 10. The learned Predecessor Division Bench in Sanjay Aggarwal v. National Faceless Assessment Centre Delhi in W.P. (C) 5741/2021, while interpreting the aforesaid Sections has held that it is incumbent upon the respondent/revenue to accord a personal hearing to the petitioner. The relevant portion of the said judgment is reproduced hereinbelow: - "11.4. A careful perusal of clause (vii) of Section 144B (7) would show that libert....