Virtual personal hearings allowed only at assessee request; physical hearings continue for those not opting for virtual. The amendment provides that personal hearings before adjudicating and appellate authorities shall be conducted in virtual mode only at the assessee's request; for assessees not opting for virtual mode, personal hearings shall be conducted in physical mode. Any difficulty in implementing these instructions must be reported to the Board immediately.
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.
Virtual personal hearings allowed only at assessee request; physical hearings continue for those not opting for virtual.
The amendment provides that personal hearings before adjudicating and appellate authorities shall be conducted in virtual mode only at the assessee's request; for assessees not opting for virtual mode, personal hearings shall be conducted in physical mode. Any difficulty in implementing these instructions must be reported to the Board immediately.
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