TaxTMI 
TaxTMI 
2022 (5) TMI 527
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....f 2022 are being taken into consideration. 2. The petitioner has filed the present writ petition challenging three even dated orders, i.e. 28-03-2022 contained in Annexure-P/20, Annexure-P/21 and Annexure-P/22 respectively. 3. The facts which are setforth in the petition are to the effect that petitioner herein, who is an individual and regular income tax assessee, submitted his return on 3-8-2021 (Annexure-P/3). Thereafter, the petitioner received a notice under Section 142(1) of the Income Tax Act, 1961 [for brevity "the Act"] dated 23-7-2021 by which the petitioner was called upon to provide details pertaining to his business activities. 4. The petitioner submitted his reply to the said notice, whereafter the petitioner was issu....
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....as to why the proposed variation should not be made in the assessment for the Assessment Year 2014-15. In response to the same, the petitioner submitted his reply dated 27-03-2022 contained in Annexure-P/19. Learned counsel for petitioner submits that upon receipt of notice which was issued to him under Section 142 of the Act, he demanded an opportunity of physical personal hearing, which has not been afforded to him and, therefore, the entire proceedings have been vitiated. 8. Learned counsel for petitioner while taking this Court to Section 144-B of the Act has submitted that an opportunity of personal hearing ought to have been afforded to the petitioner. He also referred to Section 142(1) of the Act and submitted that an opportunity ....
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....nd the orders passed by the High Court of Delhi in W.P.(C) No.965/2021, dated 29-01-2021 and the Apex Court in the case of Commissioner of Income Tax vs. Vijaybhai N. Chandrani, decided on 18-7- 2013, submitted that that the instant petition deserves to be dismissed, as the same has been filed on misconceived and untenable grounds. 12. We have heard learned counsel for parties at length. 13. Before dealing with the issue, it would be appropriate to refer to Section 144-B of the Act. Relevant parts of the said provision are extracted hereunder : "144B.(1). Notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under sub-seiction (3) of Section 143, in the cases referred to in sub....
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....ing terms : "Further, in your response, you have requested for personal hearing. In this connection it is stated that in the Faceless Assessment Scheme there is no provision for physical hearing and physical hearing is altogether not permissible. The guidelines relating to Faceless Assessment Scheme are attached as Annexure to 142(1). You are requested to go through the same and opt for available methods of hearing through procedure as mentioned in the Annexure." 15. A perusal of operative paragraph of the aforesaid notice makes it abundantly clear that way-back on 20-01-2022, it was made clear to the petitioner that by virtue of the Faceless Assessment Scheme, there was no provision for physical hearing and physical hearing was....
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....lso, in the last paragraph the petitioner was again apprised of the process of video conferencing for the purposes of hearing, which is evident from perusal of page number 102 of the memo of petition. Despite this the petitioner in his reply dated 27-03-2022, Annexure-P/19 demanded physical hearing, his request in our considered view was misconceived. 18. Apparently, an opportunity in accordance with law was provided to the petitioner, and the petitioner was well advised by respondents to take recourse to virtual mode of hearing through the guidelines relating to Faceless Assessment Scheme, which the petitioner did not opt for. During course of arguments, the petitioner has provided the screenshots of the assessment home page,which shows....