Held, that no draft assessment with show-cause notice as required under section\u00a0144B(1)\u00a0and section\u00a0144B(7)\u00a0had been given to the assessee so as to enable the assessee to give an explanation for the proposed addition during the hearing before the National Faceless Assessment Centre. Therefore, the order was passed by the respondent in violation of principles of natural justice without affording an opportunity of personal hearing and not following the prescribed procedure laid down in the provisions of section\u00a0144B\u00a0of the Act, for faceless assessment. In the result, this petition succeeded and was accordingly allowed. The order of assessment passed by the respondent under section\u00a0147\u00a0read with section\u00a0144B\u00a0of the\u00a0Income-tax Act, 1961, dated February 22, 2022 and demand notice under section\u00a0156\u00a0of the Act were quashed and set aside. The respondent would be at liberty to proceed with the assessment under the provisions of section\u00a0144B\u00a0of the Act, 1961, as permissible under the law after issuance of show-cause notice-cum-draft assessment order so as to provide an opportunity of hearing to the assessee.(AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment-Opportunity of hearing-Request for personal hearing is not granted-Rejection of request for video conferencing is violation of principles of natural justice-Assessment order and demand notice set aside-Directed to provide opportunity of being heard. [S. 143(3).144B (7), 156, Art.226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-45813","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bUV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45813","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=45813"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45813\/revisions"}],"predecessor-version":[{"id":45814,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45813\/revisions\/45814"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}