HC expounds S. 144B (7) of the Income Tax Act mandatorily provides for an opportunity of personal hearing on request

 

On 26^th August, a bench of Delhi High Court consisting of Justices Manmohan and Navin Chawla held that when the e-filing portal of the National Assessment Centre gave time to the petitioner to file reply-affidavit in respect to an assessment order, then and the petitioner in its reply-affidavit had requested for a personal hearing, it was incumbent upon the respondent to have granted personal hearing through video conferencing. It further held that Section 144B (7) of the Act mandatorily provides for an opportunity of personal hearing, if requested, by the assesse.

Facts of the case:

Present writ petition had been filed by the petitioner challenging the assessment order dated 29^th April, 2019 passed under Section 144(3) read with Section 144B of the Income Tax Act for Annual Year 2018-19.

Contention of the petitioner:

The following contention has been submitted by the learned counsel appearing on behalf of the petitioner:

1. It was submitted that respondent issued the Show Cause Notice dated 7^th April, 2021 giving the petitioner a very short time to submit its reply i.e. by 09th April, 2021 at 23:59 hours.
2. It was further submitted that the petitioner filed a request for adjournment dated 09th April, requesting time till 13th April, 2021 for filing the reply. She also pointed out that on 13th April, 2021 the petitioner filed a detailed response and requested for personal hearing through video conferencing.
3. Learned counsel for the petitioner in re-joinder had drawn this Court’s attention to the screen shot of the e-filing portal where the petitioner uploaded its adjournment request with the respondent. She also stated that the e-filing portal clearly gave time till 15^th April to the petitioner to file its response to the show cause notice.

Contention of the respondent:

Per contra, Mr. Kunal Sharma, learned counsel for respondent states that the petitioner who had been given time to file reply-affidavit by 9^th April did not seek personal hearing on or before the said date.

Observation and judgement of the court:

 

The following observation has made by the hon’ble bench of the high court:

1. The e-filing portal gave time to the petitioner to file replyaffidavit till 15^th April, and the petitioner in its reply-affidavit dated 13^th April had requested for a personal hearing, it was incumbent upon the respondent to have granted personal hearing through video conferencing.
2. It also observed that Section 144B (7) of the Act mandatorily provides for an opportunity of personal hearing, if requested, by the assesse.

Thus, keeping in view the aforesaid, the impugned assessment order dated 29th April, 2021 wass set aside and the matter was remanded back to the Assessing Officer who shall grant an opportunity of personal hearing by way of video conferencing and thereafter pass a reasoned order in accordance with law.

Read Judgment;

 

 

 

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