Professional Documents
Culture Documents
(ii)(a) For this purpose, our attention has been drawn to the
assessment order passed in the case of Mr. Jitender Kumar
Sharma. The assessment order is appended on page 125 of the
paper book.
(v) As is evident from above, the addition in the petitioner‟s income was
proposed on account of interest received by him from the Land Acquisition
Collector („LAC‟) on enhanced compensation for acquisition of his land. As
required, the petitioner filed a response with the AO on 25.03.2021.
(vi) The record shows that, thereafter, another notice was issued by the
AO on 09.04.2021, under Section 142(1) of the Act. Via this notice the AO,
raised several queries with respect to the addition that he proposed to make,
bearing in mind the defence that had been articulated by the petitioner in
reply to the show cause notice-cum-draft assessment order dated
18.03.2021.
(vii) What is pertinent is that the petitioner responded to this notice [i.e.,
notice dated 09.04.2021] as well, via communication dated 15.04.2021, and,
while furnishing the necessary information, the petitioner also sought an
opportunity for being heard in-person.
4.1. Concededly, the AO passed the impugned assessment order, as
indicated above, on 07.06.2021, without granting an opportunity to the
petitioner of a personal hearing in the matter.
4.2. This being the position, clearly, the provisions of Section 144B(7)(vii)
of the Act would apply in this case.
4.3. We may note that this issue has received consideration of this Court,
1
144B.
xxx xxx xxx
(xii) the Principal Chief Commissioner or the Principal Director General, in charge of
the National Faceless Assessment Centre shall, with the prior approval of the Board, lay
down the standards, procedures and processes for effective functioning of the National
Faceless Assessment Centre, Regional Faceless Assessment Centres and the unit set up,
in an automated and mechanised environment, including format, mode, procedure and
processes in respect of the following, namely:—
(h) circumstances in which personal hearing referred to clause (viii) shall be
approved;
(RAJIV SHAKDHER)
JUDGE
(JASMEET SINGH)
JUDGE
MARCH 10, 2022
tr
Click here to check corrigendum, if any