E-Proceeding facility introduced by the Income Tax Department -...

E-Proceeding facility introduced by the Income Tax Department - Single member bench of the HC granted relief to the assessee - There is nothing placed before us to show that the respondent herein-assessee made a specific request in terms of paragraph 4 of the above Note stating that they require a physical hearing for a particular reason. In such circumstances, the sweeping observations and remarks are not called for especially when the system has been implemented and all the assessee through out the country have switched over from manual procedure to e-procedure - HC