\u00a0Assessee filed its return of income and a notice under section 143(2) was issued.\u00a0 Draft assessment order was passed making certain additions to assessee’s income.\u00a0 Thereafter, a show cause notice was issued to assessee as to why assessment should not be completed as per draft assessment order.\u00a0 In response to show cause notice, assessee requested for a personal hearing through video conferencing.\u00a0 However, in online mode assessee had not exercised option but filed its reply through written submission against show cause notice.\u00a0 Without giving an opportunity of personal hearing, an assessment order was passed making an additional demand.On writ the Court held that the\u00a0 assessee had specifically made request for a personal hearing though it might be true that in online mode assessee had not exercised option, that was not a ground to deny opportunity of hearing when statute provided otherwise and no standards, procedures and processes for approving request for personal hearing had been framed by competent authority.\u00a0 Since assessee had specifically made request for a personal hearing, which had not been considered, there had been violation of principles of natural justice, and hence, statutory authority was directed to afford a personal hearing to assessee through video conferencing. Notification No. 3264(E) dated 12.9.2019. (AY. 2018-19)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment-Personal hearing-Natural justice-Video conference-Order of the Assessing Officer was quashed and set a side-Statutory authority was directed to afford a personal hearing to assessee through video conferencing. [S. 143(2), 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-55943","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eyj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55943","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=55943"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55943\/revisions"}],"predecessor-version":[{"id":55944,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55943\/revisions\/55944"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}