Allowing the petition the Court held that though the assessee had not specifically requested for a personal hearing, the fact remained that where the books of account had to be examined for arriving at a proper conclusion, a personal hearing is mandatory. The order of assessment was not valid. Referred clarification dated July 11, 2016 bearing reference F. No. 225/162/2016/ITA.II. Instruction No. 3 of 2018 bearing reference No. 225/249/2018-ITA.II dated August 20, 2019. Assessment order was set aside. Directed the Assessing Officer provide personal hearing through video conferencing. (AY. 2018-19)
Vamsha Retail Ventures P. Ltd. v. ACIT (2022) 444 ITR 346 /327 CTR 52 / 287 Taxman 471/ 213 DTR 331(Mad.)(HC)
S. 143(3) : Assessment-Order passed without giving an opportunity of personal hearing-Order is not valid-Assessment order was set aside and directed the Assessing Officer provide personal hearing through video conferencing. [S. 143(2), Art. 226]