2021 (7) TMI 470

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....Respondent and seeking directions thereby prohibiting the Respondent from collecting the demand raised by the Respondent. 3. Learned counsel for the Petitioner states that the impugned assessment order is challenged on the ground of violation of principle of natural justice as no Video Conferencing or oral hearing opportunity was provided to petitioner despite specific request made vide communication dated 21st April 2021 as mandated in relevant statutory norms and Central Board of Direct Taxes (CBDT) instructions. He emphasises that serious injustice has been caused to petitioner by not providing a fair opportunity of Video Conferencing to the petitioner or oral hearing, prior to closure/finalization of impugned tax assessment. 4. He....

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....n any unit; (viii) the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, under which the concerned unit is set up, may approve the request for personal hearing referred to in clause (vii) if he is of the opinion that the request is covered by the circumstances referred to in sub-clause (h) of clause (xii); xxx xxx xxx (xii) the Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Assessment Centre shall, with the prior approval of the Board, lay down the standards, procedures and processes for effective functioning of the National Faceless Assessment Centre, Regional Faceless Assessment Centres and the unit set up, in an ....