No personal appearance in the Centres or Units

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....less Penalty Centre 1[****] or penalty unit or penalty review unit set up under this Scheme. (2) The assessee or any other person, as the case may be, or his authorised representative, may request for personal hearing so as to make his oral submissions or present his case before the penalty unit under this Scheme. 2[(3) Where the request for personal hearing has been received, the income-tax aut....

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....uthorised representative, or any other person does not have access to video conferencing at his end. ************** NOTES:- 1. Omitted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, "or Regional Faceless Penalty Centre" 2. Substituted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, "(3) The Chief Commissioner or the Director General....