2022 (8) TMI 265

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....pective parties, present petition is taken up for final hearing today. 3. By way of present petition under Article 226 of the Constitution of India, the petitioner has prayed as under: "A. This Hon'ble Court be pleased to allow this petition and to call for the records of the proceedings, look into them and be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing the assessment order passed by the Respondent No.1 u/s.143(3) r.w.s. 254 read with section 144B dated 20.09.2021 (ANNEXURE-A) and demand Notice dated 20.09.2021 issued u/s.156 (ANNEXUREB); B. This Hon'ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of manda....

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.... Officer vide order dated 8.12.2008 framed final assessment under Section 143(3) of the Act, 1961 assessing total income of Rs.30,01,806/-. 5.4 The assessee being aggrieved by the order of Assessing Officer, filed appeal before Commissioner of Income Tax (Appeals)-II, which was dismissed on 18.03.2014. 5.5 The assessee therefore, preferred an appeal before the Income Tax Appellate Tribunal (For short 'the Tribunal') on 15.05.2014. The Tribunal partly allowed the said appeal vide order dated 13.09.2019 by confirming only LTCG of Rs.3,14,052/- and referred the case back to the Assessing Officer for fresh adjudication of other assessed income. 5.6 The petitioner thereafter filed her written submissions on 11.12.2019 before the respond....

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....p.m. It is the case of the petitioner that the respondent No.1 without verifying the details furnished by the assessee issued a show-cause notice dated 06.09.2021 on e-portal proposing addition of Rs.25,74,734/- and asked the petitioner to submit the details on or before 09.09.2021. It is further the case of the petitioner that in a short span of just 3 days, it was not possible for the petitioner to submit response to the said show-cause notice and therefore, the petitioner sought adjournment till 23.09.2021. 5.10 On 16.09.2021, the petitioner submitted her written submission alongwith supportive evidences on e-portal of the respondent No.1. 5.11 It is the case of the petitioner that the respondent no.1 passed impugned order on 20.09....

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....nything to the contrary contained in any other provisions of this Act, the assessment under subsection (3) of section 143 or under section 144, in the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:- xxx (xiv) the assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, in a case where intimation referred to in clause (xiii) is received from the National Faceless Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the income or sum payable by, or sum refundable to, the assessee as per his return or making variation to ....

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....sponse to the National Faceless Assessment Centre on or before the date and time specified in the notice or within the extended time, if any; xxx 144B(7) For the purposes of faceless Assessment- 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 cas....

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....adopted by the National Faceless Assessment Centre on receipt of draft order from the assessment unit who has prepared the draft after providing opportunity to the assessee by serving a notice upon him to show cause as to why the assessment should not be completed as per such draft or final draft or revised draft assessment order. Therefore, such personal hearing in era of Faceless assessment is to be provided through video conferencing. 11. It is not in dispute that in facts of the case no draft assessment along with show cause notice as required under section 144B(1) and section 144B(7) is given to the petitioner so as to enable the petitioner to give explanation for proposed addition during the hearing before the National Faceless Ass....