Allowing the petition the Court held that\u00a0 since the request for video conferencing was made by the assessee, it was mandatory for the National Faceless Assessment Centre to accede to it in terms of section\u00a0144B(6)(viii). The Act expressly provided for the concerned assessment unit to afford the assessee an opportunity of hearing. Order is set aside. The Assessing Officer is directed to pass the order by giving a reasonable opportunity of hearing. Referred\u00a0 C. B. GAUTAM v. UOI(1993)\u00a0 199 ITR 53(SC) (1993) 1 SCC 78\u00a0 wherein\u00a0 the Constitution Bench of the Supreme Court has observed that even where the statute does not provide for an opportunity to be heard, it is one of the principles of natural justice. (AY. 2022-23)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment-Principle of natural justice-Statutory mandate-Failure to grant seven days time to respond to show-cause notice-Proposing variation in income and afford personal hearing-Failure to give video conference-Matter remanded. [S. 143(3), 144B(6)(vii), 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-48568","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cDm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48568","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=48568"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48568\/revisions"}],"predecessor-version":[{"id":48569,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48568\/revisions\/48569"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}