Assessment order validity challenged for denial of personal video hearing; remanded for fresh assessment after VC opportunity.

Validity of an assessment order issued under reassessment provisions was challenged on the ground that principles of natural justice were violated by denial of a personal hearing by video conferencing. The HC found the tax authority produced no evidence that the petitioner's specific request for a personal video hearing was considered before passing the impugned order, and held that denial of that opportunity vitiated the assessment. The impugned assessment order was set aside and the matter remitted for a fresh assessment after affording an opportunity of personal hearing via video conferencing.

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Issues: Whether the impugned assessment order for assessment year 2019-20 is liable to be set aside on the ground of violation of principles of natural justice for not allowing the petitioner a personal hearing despite a specific request.

Analysis: The petition challenges the assessment order passed under Section 147 read with Sections 144 and 144B of the Income-tax Act, 1961 on the ground that a specific request for personal hearing by video conferencing was not considered before passing the order. The record does not establish that the request for personal hearing was considered by the tax authority. The challenge is limited to procedural infirmity arising from denial of the opportunity of personal hearing and does not involve adjudication on the merits of the assessment.

Conclusion: The impugned assessment order is set aside on the ground of violation of principles of natural justice and the matter is remanded to the respondent Income Tax Authority for passing a fresh assessment order after giving opportunity of personal hearing by video conferencing within twelve weeks from communication of the order; result is in favour of the assessee.

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