{"id":50803,"date":"2025-02-08T15:37:04","date_gmt":"2025-02-08T10:07:04","guid":{"rendered":"https:\/\/itatonline.org\/digest\/premanand-kumar-ambalal-patel-v-acit-2024-301-taxman-596-guj-hc\/"},"modified":"2025-02-08T15:37:04","modified_gmt":"2025-02-08T10:07:04","slug":"premanand-kumar-ambalal-patel-v-acit-2024-301-taxman-596-guj-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/premanand-kumar-ambalal-patel-v-acit-2024-301-taxman-596-guj-hc\/","title":{"rendered":"Premanand Kumar Ambalal Patel v. ACIT (2024) 301 Taxman 596 (Guj.)(HC)"},"content":{"rendered":"<p>Assessee logged into portal for personal hearing through as scheduled but no one appeared on behalf of revenue. Assessee prayed for another opportunity of personal hearing which was not granted and Assessing Officer passed assessment order. On writ the Court held that\u00a0 since no personal hearing through video conferencing was granted though it was scheduled, there was a breach of principles of natural justice. Therefore, matter is\u00a0 remanded back to Assessing Officer to pass a fresh de novo order after giving personal hearing to assessee through video conferencing.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment \u2013Principle of natural justice-Failure to grant personal hearing-Video conferencing-Matter is remanded back to Assessing Officer to pass a fresh de novo order after giving personal hearing to assessee through video conferencing.[Art. 226, 227] <\/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-50803","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ddp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50803","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=50803"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50803\/revisions"}],"predecessor-version":[{"id":50804,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50803\/revisions\/50804"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}