Allowing the petition the Court held that it was incumbent upon Assessing Officer to have granted personal hearing through video conferencing before passing final assessment order. Since Assessing Officer did not grant personal hearing, impugned assessment order was to be set aside and matter was to be remanded back to Assessing Officer for adjudication afresh. (AY. 2018-19)
Devanshu Infin Ltd. v. NEAC (2022) 284 Taxman 36 (Delhi)(HC)
S. 144B : Faceless Assessment-Personal hearing-Opportunity of personal hearing was not provided-Order was set aside and remanded to Assessing Officer for adjudication afresh. [S. 144B(7), Art. 226]