| Court: | Delhi High Court |
| Head Notes: | Civitech Developers Private Limited Vs National E-assessment Centre, New Delhi In this case where the request for personal video link was not enabled inspite of repeated requests, the Appellate could not explain the complex issue to the AO and thus the assessment order which was passed was not sustainable and the Court following its earlier judgement in Sanjay Agarwal Vs National Faceless E assessment centre in WP No 5741/2021 held that as the personal video link could not be enabled due to technical glitches, the order and demand was set aside and the AO was directed to grant a personal hearing. This is another judgement whether the courts have come to the rescue of the AO in this transition period to e-assessment. Ramesh Patodia |
| Law: | Income-Tax Act |
| Section(s): | Section 144B of Income-tax Act,1961- grant of personal hearing mandatory |
| Counsel(s): | Counsels |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | CA Ramesh Patodia |
| Date of upload: | July 28, 2021 |
Despite specific provision in the scheme that before passing the assessment making addition, a draft order cum-show cause be issued to the taxpayer. But there are cases wherein the authorities passing orders making additions without following the due process of law and even in most of cases they ignored the genuine evidences.
For successful and meaningful results of faceless assessment and penalty proceedings there should be training of the team(s) involve in such proceedings, organizing by the department technical and legal expert team to control over undue litigation and cost and even harassment of the taxpayer.