2026 (2) TMI 880

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....osed variation not be made, was issued to the petitioner. The petitioner could not file its reply to the said notice to show cause within the time specified in the notice and accordingly sought for an adjournment. 3. Such adjournment was granted by a notice dated March 8, 2025 thereby fixing March 12, 2025 as the date for filing reply to the said notice to show cause. 4. On March 12, 2025, the petitioner filed its reply to the notice to show cause thereby, inter alia, requesting for an opportunity for personal hearing. Despite such request being made, the Assessing Officer proceeded to pass the final order of assessment without hearing the petitioner. The petitioner is before this Court by way of present writ petition assailing the as....

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....tional Faceless Assessment Centre, Delhi (W.P. (C) 5912/2024) decided on April 26, 2024 by the Hon'ble Delhi High Court. (2) M/s. Williams Lea India Private Limited represented by the authorized signatory, bless on John Kaduvinal vs. Additional/ Joint/ Deputy/ Assistant Commissioner of Income Tax/ Income Tax Officer, National e-Assessment Centre, Delhi (W.P. 12760 of 2021) decided on 28.06.2022 by the Hon'ble Madras High Court. (3) Satish Kumar Bansal Hug v. National Faceless Assessment Centre Nafac & Anr. (Writ Tax No. 627 of 2024) decided on April 26, 2024 decided by the Hon'ble Allahabad High Court. It is submitted that in view of the plethora of pronouncements by the various Hon'ble Courts, the stand of the Revenue ....

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....ainty that without the assessee opting for the opportunity of personal hearing by following the mode indicated in the notice to show cause, the Assessing Officer was powerless to grant opportunity of hearing and could not have granted hearing to the assessee at all. In fact, the Hon'ble High Court at Madras had in the case of M/s. Williams Lea India Private Limited (supra) rejected a similar contention on behalf of the Revenue Authorities that an opportunity of personal hearing can be availed of by the assessee only by clicking the seek video conferencing button available against the notice to show cause. 10. The Hon'ble Division Bench of Allahabad High Court has in the case of Satish Kumar Bansal Hug (supra) held that opportunity of ora....