Faceless Assessments- Personal hearing should be allowed in case of request by the assessee

Held by the Hon’ble High Court that prima facie once an assessee requests for a personal hearing, the officer-in-charge, under the provisions of clause (viii) of section 144B(7) of the Act, would have to, ordinarily, grant a personal hearing. In any event, the D/R Ms. Malhotra is not able to inform us as to whether steps under sub-clause (h) of section 144B(7)(xii) of the Act have been taken by respondent no. 1, we are inclined, at this stage, to agree with the contentions advanced on behalf of the petitioner.
Counter-affidavit will be filed within 4 weeks from today. Rejoinder thereto, if any, will be filed before the next date of hearing. In the meanwhile, there shall be stay on the operation of impugned assessment order, dated 22.04.2021, as also qua the notice of demand and notice for initiation of penalty proceedings, of even date.

Please refer the complete order at following link: Lemon Tree Hotels Limited Vs. NFAC Delhi