Assessee had sought an opportunity of a personal hearing from the AO. The AO informed the Assessee that there is no provision for a physical hearing and the Assessee was apprised of the process of video conferencing for the purpose of the hearing. The Assessee still insisted on a physical hearing. The AO passed the assessment order along with notice of demand and penalty notice without giving any opportunity of a physical hearing. The Assessee filed a writ petition against such assessment orders and notices. The High Court observed that though S. 144B(7)(vii) requires the opportunity of a personal hearing to be provided, it does not postulate that a hearing should be “physical”. The request for a physical hearing by the Assessee is misconceived as a method for the opportunity of hearing was well advised to the Assessee, however, he did not opt for the same. Accordingly, the writ petition was dismissed.(AY. 2014 -15 \u00a0)<\/p>\n","protected":false},"excerpt":{"rendered":"
. 144B : Faceless Assessment \u2013 Opportunity of hearing \u2013 Physical hearing not mandatory Assessee did not opt for virtual hearing even after being advised to do so \u2013 Assessment order cannot be challenged [ 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-34124","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8So","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34124","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=34124"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34124\/revisions"}],"predecessor-version":[{"id":34125,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34124\/revisions\/34125"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}