Assessee had applied for an opportunity of personal hearing and same was also approved by Faceless Assessment Unit but V.C. Link had not been shared to assessee and meanwhile assessment order was passed, determination made by Faceless Assessment Unit stood vitiated from stage of not affording assessee opportunity of personal hearing and thus, assessment order is set aside and matter was remanded back. Faceless Assessment Unit is directed to share on the portal a video conferencing link and upon giving an opportunity of hearing to the petitioner, decide the matter afresh from the stage of affording personal hearing, within a period of 8 weeks from the date of communication of this order. (AY. 2022-23)
Phari Projects (P.) Ltd. v. ITO (2024) 300 Taxman 268 (Cal.)(HC)
S. 144B : Faceless Assessment-Personal hearing-Mere creation of video conferencing meeting ID/Link does not absolve Faceless Assessment Unit from discharging its responsibility of offering personal hearing and meeting ID/Link is required to be disclosed/shared, for assessee to log in to said ID/Link, for ensuring compliance of statutory provision of personal hearing as provided for in section 144B(6)(viii)-Assessment order is set aside and matter was remanded back to the Assessing Officer. [S. 144B(6)(viii), Art. 226]
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