https://www.taxtmi.com/article/detailed?id=14958 The Standard Operating Procedure for faceless assessments mandates that when an assessee requests a personal hearing via the e-filing portal the Assessment Unit must accord a video conference hearing within two to three days; the SOP also requires centralized communication, speed-post of physical letters and specific show-cause drafting and timeline safeguards. Issuing an assessment after a portal request for VC without granting the requested hearing or ensuring effective alternative communication constitutes procedural non-compliance with the SOP and implicates breach of natural justice, necessitating reconsideration by the faceless assessment authority. en-us Thu, 14 Aug 2025 08:27:47 +0530 Thu, 14 Aug 2025 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14958 The Standard Operating Procedure for faceless assessments mandates that when an assessee requests a personal hearing via the e-filing portal the Assessment Unit must accord a video conference hearing within two to three days; the SOP also requires centralized communication, speed-post of physical letters and specific show-cause drafting and timeline safeguards. Issuing an assessment after a portal request for VC without granting the requested hearing or ensuring effective alternative communication constitutes procedural non-compliance with the SOP and implicates breach of natural justice, necessitating reconsideration by the faceless assessment authority. Articles Income Tax Thu, 14 Aug 2025 08:27:47 +0530 https://www.taxtmi.com/article/detailed?id=14958