Effective opportunity of hearing in faceless proceedings led to remand for fresh adjudication

Faceless assessment proceedings must still afford an effective opportunity of hearing; where the assessee was unable to participate and no adequate response was recorded, the Tribunal considered it to remand the matter for fresh adjudication. Noting the absence of objection from the Revenue, it directed de novo consideration after granting reasonable opportunity to the assessee and proceeding afresh on the merits. The appeal was thus allowed for statistical purposes.

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Issues: Whether the matter required remand for fresh adjudication because the assessee could not participate in the faceless proceedings and was denied an effective opportunity of hearing.

Analysis: The appeal arose from dismissal of the assessee's case for non-prosecution. The record reflected that notices were issued through the faceless mechanism and uploaded on the departmental portal, but the assessee had not effectively responded and claimed lack of awareness of the proceedings. In the circumstances, and with no objection from the Revenue, the Tribunal found that one more opportunity should be afforded in the interest of justice. The matter was therefore sent back for fresh consideration with a direction to grant reasonable opportunity of hearing and to proceed afresh.

Conclusion: The matter was remanded to the Assessing Officer for de novo adjudication after granting reasonable opportunity of hearing to the assessee, and the grounds were allowed for statistical purposes.

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