Faceless assessment safeguards require notice-based additions and effective virtual hearing; apparent procedural non-compliance required further consideration.

Faceless assessment procedure requires that additions remain within the proposed variations in the show-cause notice and that the assessee receive an effective opportunity of virtual hearing when requested. The materials indicated prima facie that the assessment order contained additions exceeding the proposed variations, while no video-conferencing link or password was provided on the scheduled date and no further hearing appeared to have been granted. These circumstances indicated possible non-compliance with prescribed procedure and principles of natural justice. The matter was listed for further consideration, with liberty reserved to pursue interim relief if necessary.

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Issues: Whether the faceless assessment order was prima facie affected by additions beyond the proposed variations in the show-cause notice and denial of an effective virtual personal hearing.

Analysis: The materials indicated that additions in the assessment order may exceed the variations proposed in the show-cause notice. They also indicated that no video-conferencing link or password was supplied on the scheduled hearing date despite the assessee's request, and that no further hearing opportunity appeared to have been provided before the assessment order was made. This disclosed a prima facie non-adherence to the prescribed faceless-assessment procedure and principles of natural justice.

Outcome: The matter was listed for further consideration after allowing the Revenue to obtain instructions; liberty was reserved to press the interim application if required before the next listing.

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