Allowing the appeal the Court held that the assessment order had been passed without providing fair opportunity of Video Conferencing/Oral hearing despite specific request being made. Matter was remanded back to Assessing Officer for adjudication afresh .
SDS Infratech (P) Ltd. v. National Faceless Assessment Centre. (2021)437 ITR 314/ 281 Taxman 580 (Delhi) ( HC)
S. 144B : Faceless Assessment – Natural justice – Opportunity of Video Conferencing / oral hearing had not been provided – Matter remanded back to the Assessing Officer . [ S. 143 (3) , 144B(7) ]