https://www.taxtmi.com/caselaws?id=752298 Delhi HC set aside a faceless assessment order under Section 143(3) read with Section 144B for violating natural justice principles. The assessee requested a personal hearing through video conferencing as provided under Section 144B(6)(viii), but the Income Tax Authority failed to provide this opportunity. The court held that when a request for video conferencing is made, it is mandatory for authorities to allow hearing through the National Faceless Assessment Centre via video conferencing. The matter was remanded to the Assessing Officer to reconsider after affording proper hearing opportunity through video conferencing as statutorily required. en-us Fri, 26 Apr 2024 00:00:00 +0530 Tue, 07 May 2024 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752298 Delhi HC set aside a faceless assessment order under Section 143(3) read with Section 144B for violating natural justice principles. The assessee requested a personal hearing through video conferencing as provided under Section 144B(6)(viii), but the Income Tax Authority failed to provide this opportunity. The court held that when a request for video conferencing is made, it is mandatory for authorities to allow hearing through the National Faceless Assessment Centre via video conferencing. The matter was remanded to the Assessing Officer to reconsider after affording proper hearing opportunity through video conferencing as statutorily required. Case-Laws Income Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752298