Assessee filed its return of income, which was selected for scrutiny. During assessment proceedings, assessee received a show-cause notice inquiring as to why expenses\/loss from the sale of VDA assets should not be disallowed.\u00a0 Assessee gave a detailed explanation in response to said notice and also requested a hearing through video conferencing. Assessment order was passed without giving an opportunity for a video conference. On writ the assessee contended\u00a0 that no opportunity was granted to present argument or provide hearing through video conferencing prior to issuance of assessment order though specific request was made by assessee-Revenue conceded to fact that opportunity of hearing through video conferencing was not made to assessee and assessment order was passed without granting opportunity of hearing through video conferencing-Whether therefore, impugned order was passed in clear breach and violation of principles of natural justice and, it was to be quashed and set aside and, matter was to be remanded to Assessing Officer to pass a fresh de novo order in accordance with law\u00a0 (AY. 2023-24)<\/p>\n","protected":false},"excerpt":{"rendered":"
144B: Faceless Assessment-Principle of natural justice-Video conference was not provided-Order passed was quashed and set aside-Assessing Officer to pass a fresh de novo order in accordance with law. [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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60596","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fLm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60596","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=60596"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60596\/revisions"}],"predecessor-version":[{"id":60597,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60596\/revisions\/60597"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}