No personal appearance required under the scheme; approved hearings occur via video conferencing with Board-provided facilities. Paragraph 12 provides that personal appearance is not required under the Scheme; a person may request a personal hearing, which the Dispute Resolution Committee may approve. Approved hearings are to be conducted via video conferencing or similar telecommunication application software in accordance with Board procedure, and the Board must provide suitable facilities so lack of access at the assessee's end does not prevent participation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No personal appearance required under the scheme; approved hearings occur via video conferencing with Board-provided facilities.
Paragraph 12 provides that personal appearance is not required under the Scheme; a person may request a personal hearing, which the Dispute Resolution Committee may approve. Approved hearings are to be conducted via video conferencing or similar telecommunication application software in accordance with Board procedure, and the Board must provide suitable facilities so lack of access at the assessee's end does not prevent participation.
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