2023 (1) TMI 870

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.... behalf of respondent No.2. 2. This petition is filed challenging the order dated 21.9.2022, under Section 143(3) read with Section 144B of the Income Tax Act, 1961 ("The Act" for short), passed by respondent No.1, for assessment Year 2020-2021. In the order dated 21.9.2022, the total income of the assessee has been assessed at Rs.290,21,61,734/-. 3. The assessee is a private limited company engaged in business of development of real estate projects. The assessee filed its return of income for A.Y.2020-2021 on 13.2.2021, declaring income at Rs.218,99,04,610/-. The said return was selected for scrutiny and notices under Section 143(3) and 142(1) were issued. The last notice issued was on 25.8.2022 to which the assessee responded on 2.9....

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....hearing through video conference. As the request of the assessee has not been acceded to, the framing of assessment is dehors the principles of natural justice and contrary to the provisions of the Act. He further submitted that the procedure under Section 144B(6) contemplates that the assessee should be provided opportunity of personal hearing so as to make his oral submission or present his case before the income tax authority of the relevant unit. Also, where the request of personal hearing has been received, the income tax authority of relevant unit shall allow such hearing through National Faceless Assessment Centre. In the present case, despite personal hearing was sought, the same was not allowed before framing assessment and, theref....

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....ation; or c. If required, in addition to filing written reply you may request for personal hearing so as to make oral submissions or present your case. The request can only be made by clicking the seek video conferencing button available against the SCN, in the view notices of this proceeding in the e-proceedings tab on e-filing portal. The request can be made only before expiry of compliance date & time through video conference. In case no response is received by the given time and date, the assessment shall be finalized taking into account the variation(2) stated above." 8. In response to the notice dated 25.8.2022, the assessee filed its detailed reply on 2.9.2022 and also made a request of video conference hearing w....