{"id":23492,"date":"2022-01-06T11:33:41","date_gmt":"2022-01-06T06:03:41","guid":{"rendered":"https:\/\/itatonline.org\/digest\/civitech-developers-p-ltd-v-national-e-assessment-centre-new-delhi-2021-282-taxman-360-delhi-hc\/"},"modified":"2022-04-15T09:41:03","modified_gmt":"2022-04-15T04:11:03","slug":"civitech-developers-p-ltd-v-national-e-assessment-centre-new-delhi-2021-282-taxman-360-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/civitech-developers-p-ltd-v-national-e-assessment-centre-new-delhi-2021-282-taxman-360-delhi-hc\/","title":{"rendered":"Civitech Developers (P) Ltd. v. National E-Assessment Centre, New Delhi (2021) 282 Taxman 360 \/ ( 2022) 440 ITR 398 (Delhi) (HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that the assessee has asked to request for personal hearing through a video link which would be enabled, however, despite repeated attempts, personal hearing\/video conference link was not enabled and petitioner did not get a personal hearing, since section 144B(7) provides an opportunity for a personal hearing, if requested by assessee, matter was remanded back to Assessing Officer to grant an opportunity of personal hearing to petitioner. Matter remanded.\u00a0 (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Natural justice-Personal hearing though video link  was not granted-Matter was remanded. [S. 144B(7), Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-23492","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-66U","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=23492"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23492\/revisions"}],"predecessor-version":[{"id":26432,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23492\/revisions\/26432"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}