RASHMI LAKHOTIA Vs. UNION OF INDIA

JUDGEMENT

(1.) Aggrieved by the assessment order passed under Sec. 143 read with Sec. 144B of the Income Tax Act, 1961 (in short, the Act of 1961) dtd. 29/9/2022, the instant writ petition has been filed.

(2.) Though there is a remedy of appeal against the final order of assessment, but the petitioner has filed the instant writ petition assailing the assessment order primarily on the ground of not being granted a fair opportunity of hearing in the course of the assessment being made. The assessment period is the assessment year 2021.

(3.) Learned counsel for the petitioner referring to Annexure P/9 dtd. 26/9/2022 submits that he had made a request for a personal hearing through Video Conferencing to the concerned assessment authority. The said application was duly received by the Department also. However, inspite of the application having been duly received by the Department, the authority concerned proceeded with the assessment proceeding and have passed the impugned order without giving a fair opportunity of personal hearing. The counsel for the petitioner referred to Sec. 144B(6)(vii) and (viii) of the Act of 1961 and submits that it was mandatorily required by the assessing authority for giving an opportunity of hearing upon an application with a request for hearing when made. The counsel for the petitioner further relied upon 2022(6)TMI 551 (Bombay High Court), 2022 (4) TMI 908 (Gujrat High Court), 2022(3)TMI 622 (Delhi High Court) in support of his contention. He also relies upon the Standard Operating Procedure (SOP) issued by the Department dtd. 3/8/2022 (Annexure P/10) dealing with the aspect of faceless assessment and the provisions under the Act of 1961 in this regard.