Allowing the petition the Court held that the order passed without giving an opportunity of hearing through video conference\u00a0\u00a0 was not only in violation of principles of natural justice, but also in violation of the mandatory provisions as contemplated under section\u00a0144B(7)(vii), (ix). It was incumbent upon the Department to accord a personal hearing to the assessee where such a request was made under section\u00a0144B(7). The assessment order was not sustainable and was liable to be set aside. The matter was remitted back to the Assessing Officer for a fresh assessment after duly affording a reasonable opportunity of hearing to the assessee.(AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment \u2013Principle of natural justice-Failure to grant opportunity of hearing through Video conferencing-Order was set aside. [S.143(3), 144B(7), 263, 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-32124","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8m8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32124","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=32124"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32124\/revisions"}],"predecessor-version":[{"id":32125,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/32124\/revisions\/32125"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=32124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=32124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=32124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}