TaxTMI 
TaxTMI 
2024 (5) TMI 862
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....2.03.2024 (Annexure - 1 to the writ petition) passed by respondent (NAFAC) u/s 143(3) read with Section 144B of the Income Tax Act for the Assessment Year 2022- 23." 3. On 29.04.2024, we had passed the below quoted order : "1. Submission is, first notice was issued on 12.03.2024 fixing the date 14.03.2024. Part compliance was made on the date fixed and further reply was filed on 16.03.2024 with specific request to grant opportunity of personal hearing. Without considering that request, the impugned assessment order has been passed on 22.03.2024 by the National Faceless Assessment Centre (NaFAC). The reason given to deny the opportunity of personal hearing is described as fallacious inasmuch as undoubtedly the reply furnished was....
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....an exception to be exercised by the assessee. Wherever the assessee makes a specific request in terms of Section 144B(vii), that would be enforced on the Assessing Authority through National Faceless Assessment Centre in accordance with Section 144B(6)(viii). However, the provision cannot be read to mean that opportunity of personal hearing may be granted only where the assessee specifically requests for the same. 6. There is no warrant to interpret that the processual law prescribes that opportunity of personal hearing may not be granted by the Assessing Authority unless specifically requested for by the petitioner, in writing. To do that would be to give meaning to the word "request" used under Section 144B(6)(vii) and (viii), la....
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....ding upon their own skill and preferred use of expressions and method of writing. Therefore, what may be intended to be communicated by an assessee by submitting his written reply, may be received differently by the Assessing Officer on a simple ex parte reading of the same. 8. Therefore, for the purpose of an effective discussion to arise and a reasoned conclusion to be drawn thereafter by the Assessing Officer, oral hearing remains an important and near about mandatory requirement to be fulfilled to ensure both, the requirement to pass a just and proper judicial or quasi judicial order and also to preserve the faith in the adjudicatory authorities. 9. Seen from another perspective, if the assessee is to be taxed at a rat....
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....f the Assessing Authority to be routinely performed by the First Appeal Authority. If the opportunity of personal hearing is to be declined by the Assessing Officer by way of a normal practice, we foresee such situations are bound to arise in the normal course of things. In any case, the assessee would have lost one opportunity and tier of appeal, for no fault on its part. 11. Therefore, the word "request" used under Section 144B(6)(vii) and (viii) only imply, where an assessee may furnish his written reply to the show-cause notice but not opt to avail opportunity of personal hearing, it may not be mandatory for the Assessing Officer to grant such opportunity of personal hearing if he intends to accept the explanation furnished. He....