The petitioner has filed the return claiming the depreciation , which was disallowed by the Assessing Officer and also denied exemption under section 11 of the Act . \u00a0\u00a0\u00a0On appeal the CIT(A) affirmed the order of the AO. On further appeal the Tribunal allowed the claim under section 11 of the Act . Revenue challenged the order before the High Court . High Court set aside the order of the Tribunal and remanded the matter to the \u00a0Assessing Officer.\u00a0 The Faceless Assessment unit\u00a0 \u00a0issued the show cause notice pursuant to remand proceedings .\u00a0 The petitioner had made request for personal hearing through video conference which was rejected and the order was passed . On writ the \u00a0petitioner has submitted that \u00a0it has to produce voluminous documents before the Authority hence the personal hearing through video conference was not provided . Allowing the petition the Court directed \u00a0the Respondents to provide personal hearing by the\u00a0 Assessing Officer sitting at Chennai and pass the order after considering the documents produced by the petitioner . \u00a0\u00a0\u00a0( WP Nos . 11849, 11854 and 11859 of 2023 dt 25 -4 -2023 ) (AY.. 2003 -04, 2004 -05 , 2005 -06 , 2006 -07 ( SJ )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment \u2013 Natural justice – Hearing though video conference \u2013 Voluminous documents \u2013 Department has agreed to provide physical hearing at Chennai – Faceless converted to interface \u2013 Assessment order was set aside \u2013 Petitioner was directed to appear before Assessing Officer at Chennai . [ S. 11, 260A, 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-34487","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Yf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34487","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=34487"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34487\/revisions"}],"predecessor-version":[{"id":36816,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34487\/revisions\/36816"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34487"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}