Wp/1395/2022 Of Vora Financial Services Pvt Ltd v. Deputy Commissioner Of Income Tax, Circle 2(3)(1) And Anr

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO.1395 OF 2022 Vora Financial Services Pvt Ltd. V/s.Deputy Commissioner of Income Tax,Circle 2(3)(1), Mumbai & Anr ….Petitioner …Respondents ---- Mr. K. Gopal a/w Mr. Om Kandalkar for Petitioner.Mr. Suresh Kumar for Respondents. ---- CORAM : K.R. SHRIRAM & FIRDOSH. P. POONIWALLA, JJ DATED : 18[th] JULY 2023 P.C. : 1 After the petition was heard for sometime, Mr. Gopal stated thatrespondent no.1 should be directed to give a personal hearing to petitionerbefore passing any further order. In our view that is a very reasonablerequest. 2Mr. Suresh Kumar stated that matter would be referred to facelessassessment officer. 3Faceless assessment officer shall before passing any order, give apersonal hearing to petitioner, notice whereof shall be communicated atleastfive working days in advance. If Faceless assessment officer is going to relyon any judgments or orders of any court or Tribunal, a list thereof shall alsobe provided alongwith the notice for personal hearing, so that petitionerwill be able to deal with the same / distinguish the same during thepersonal hearing. Any order to be passed including the assessment order shall be a reasoned order dealing with all submissions of petitioner. 5Petition disposed. 6We clarify that we have not made any observation on the merits of the matter. (FIRDOSH P POONIWALLA, J.) (K.R. SHRIRAM, J.)