On writ granting the ad-interim relief the Court held that where assessee requests for a personal hearing before passing final assessment order , the officer in-charge, under provisions of clause (viii) of section 144B(7), would have to, ordinarily, grant a personal hearing. The operation of order was stayed and matter was listed on 18 -8 -2021 . ( AY. 2018 -19 )
Lemon Tree Hotels Ltd v. National Faceless Assessment Centre Delhi (2021) 437 ITR 111/ 202 DTR 152/ 321 CTR 137 / 281 Taxman 328 (Delhi) ( HC)
S. 144B : Faceless Assessment – Natural justice – Personal hearing – Once an request is made for personal hearing , the Officer in charge ordinarily has to grant a personal hearing [ S. 143(), 144B(7), Art , 226 ]