The failure to provide a personal hearing under Section 144B leads to invalidation of the assessment order, emphasizing the revenue's obligation to consider such requests.

JUDGMENT

Manmohan, J.: (Oral)--The petition has been heard by way of video conferencing.

2. Present writ petition has been filed challenging the assessment order dated 22nd April, 2021 passed by the Respondent under Section 143(3) read with Section 144B of the Income Tax Act, 1961 ( for short "the Act") for Assessment Year 2018-2019.

3. Learned counsel for the Petitioner states that the Petitioner is in the business of real estate projects and during the assessment year 2018-19, the case of the Petitioner was selected for scrutiny through CASS to examine the issue "Income from Real Estate Business".

4. She states that the Petitioner replied to all the notices issued by the Respondent and submitted the evidence. However, subsequently, a show cause notice dated 24th February, 2021, proposing to make addition of Rs. 1,46,34,047/- (Rupees One Crore Forty Six Lakhs Thirty Four Thousand and Forty Seven Only) was served to which the Petitioner filed a response and sought personal hearing through video conferencing.

5. She points out that another notice dated 10th March, 2021 was served with the draft assessment order reducing the addition to Rs. 1,23,12,479/- (Rupees One Crore Twenty Three Lakhs Twelve Thousand Four Hundred and Seventy Nine) to which the Petitioner filed a detailed reply with documents and again sought a personal hearing through video conferencing to explain the issue to the Assessing Officer in correct perspective with the layout plan and the disputed land and the Towers which were still incomplete.

6. She states that the petitioner was asked to request for personal hearing through a video link which would be enabled. However, despite repeated attempts, the personal hearing/Video Conference link was not enabled and option was not available and the petitioner brought this to the notice of the Respondent on 16th April, 2021 and requested to enable the Video Conference Link but the same was not enabled and the Petitioner did not get a personal hearing. She emphasises that in the absence of the personal hearing, the Assessing Officer did not understand the complex issue or the written submissions filed by the Petitioner.

7. Issue notice.

8. Mr. Zoheb Hossain, learned counsel for respondent accepts notice. He states that though the respondent repeatedly requested the petitioner to submit its request for personal hearing through the e-portal, yet no formal request for personal hearing was placed on the e-portal. In support of his contention, he relies upon the orders dated 15th April, 2021 and 19th April, 2021 passed by the respondent.

9. Having heard learned counsel for the parties, this Court is of the view that Section 144B (7) provides an opportunity for a personal hearing, if requested by the assessee. The relevant portion of Section 144B (7) and 144B (9) are reproduced hereinbelow: -

"144B. Faceless assessment -

(1) xxxx xxxx xxxx xxxx

(7) For the purposes of faceless assessment--

xxxx xxxx xxxx xxxx

(vii) in a case where a variation is proposed in the draft assessment order or final draft assessment order or revised draft assessment order, and an opportunity is provided to the assessee by serving a notice calling upon him to show-cause as to why the assessment should not be completed as per the such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit;

(viii) the Chief Commissioner or the Director General, in charge of the Re