Court held that the assessee could not participate in the hearing due to inability to get link of video conference. The assessment order is set aside to pass a fresh speaking order after giving opportunity of hearing to the assessee.
Anuj Bakshi v. ACIT (2024)471 ITR 446 (Cal) (HC)
S. 144B : Faceless Assessment-Inability to participate in video conference-Natural justice-No fault of the assessee-Matter remanded to the Assessing Officer to pass a speaking order after giving a reasonable opportunity of hearing. [S. 143(3), 144, Art. 226]
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