Allowing the appeal the Court held that a specific request for personal hearing was made on behalf of petitioner but same was denied . Since statute itself makes provision for grant of personal hearing, revenue cannot veer away from same. The assessment order as well as impugned notice of demand and notice for initiating penalty proceedings, were set aside
Ritnand Balved Education Foundation v. National Faceless Assessment Centre. (2021) 437 ITR 114/ 202 DTR 155/ 321 CTR 141 / 281 taxman 275 (Delhi) ( HC)
S. 144B : Faceless Assessment – Natural justice – Order was passed without granting personal hearing – Order and notice of demand and notice for initiating penalty proceedings were set aside [ S.143 (3)), 144B(7) (vii)) ]