Arun Excello Foundations v. NFAC (2022) 445 ITR 642 / 286 Taxman 574 (Mad.)(HC)

S. 144B : Faceless Assessment-Cash credits-Video conferencing-Natural justice-Opportunity of hearing-Matter remanded to Assessing Officer to pass a speaking order on merits. [Art. 226]

Assessee challenged the  order  on the ground of violation of principles of natural justice inasmuch as though it requested Assessing Officer to permit it to participate through Video Conferencing but said facility was not extended. Court held that since the  order had been passed without giving an opportunity of personal hearing through Video Conferencing  the order was quashed and matter remanded. (AY. 2018-19)