Allowing the petition, the Court held that the conversation in the chat box due to failure of audio during the video conference revealed that owing to technical glitches, the assessee did not get an effective opportunity of explaining the case orally and requests for rescheduling the video conference were turned down violating principles of natural justice. Therefore, the order passed under section\u00a0143(3)\u00a0read with section\u00a0144B\u00a0was without affording an opportunity of personal hearing as prescribed under the provisions of section\u00a0144B, for faceless assessment and in violation of principles of natural justice. Hence, the assessment order and the consequent notice of demand under section\u00a0156\u00a0were quashed and set aside. The Department was at liberty to proceed with the assessment under the provisions of section\u00a0144B\u00a0in accordance with law after issuance of show-cause notice-cum-draft assessment order and providing an opportunity of hearing to the assessee.(AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment-Principles of Natural justice-Ineffective hearing during video conferencing due to technical glitches-Order passed without granting requested rescheduling of video conference to explain complexity of material submitted-Assessment order and consequent notice of demand set Aside-The Department is at liberty to proceed with the assessment under the provisions of section 144B in accordance with law after issuance of show-cause notice-cum-draft assessment order and providing an opportunity of hearing to the assessee. [S. 143(3), 156, 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-45809","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bUR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45809","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=45809"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45809\/revisions"}],"predecessor-version":[{"id":45810,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45809\/revisions\/45810"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}