2024 (7) TMI 658

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.... demand notice issued under Section 156 of the said Act for the Assessment Year 2022-23. 2. The short point involved in the present petition is with regard the question whether the petitioner had been afforded the opportunity of personal hearing through video conferencing or video telephony, despite making a request, in terms of Section 144B (6) (viii) of the said Act. 3. Since, Mr. Mazumder, learned advocate appearing on behalf of the petitioner on 16th May, 2024 had submitted that despite the petitioner making a request prior to passing of the assessment order for personal hearing, and despite the respondents approving such request, the petitioner could not attend the personal hearing since the communication as appearing on the portal d....

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.... taken by the faceless assessment unit for having the same uploaded on the portal, if the petitioner is unable to view the same the faceless assessment unit cannot be made responsible therefor. 7. Heard the learned advocates appearing for the respective parties and considered the materials on record. I find that in terms of Section 144B (6) (viii) of the said Act, when a variation is proposed in the income or loss, apart from service of a draft order an opportunity is required to be given to show cause and in furtherance thereto, when a request for personal hearing is received, the Faceless Assessment Unit of the income tax authority is duty bound to afford an opportunity of personal hearing to the assessee concerned. Admittedly, in this c....

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....annot claim to absolve of its responsibility by mere creation of a meeting ID/Link, without having the same shared to the petitioner. The finding by the Faceless Assessment Unit in the order dated 29th March, 2024 that the petitioner chose not to attend the Video Conference thus, appears to be perverse and is based on no evidence. 8. Having regard to the aforesaid, since the determination made by the Faceless Assessment Unit stands vitiated from the stage of not affording the petitioner an opportunity of personal hearing, I am of the view that the order dated 29th March, 2024 cannot be sustained and the same is accordingly set aside. 9. The matter is remanded back to the Faceless Assessment Unit for affording the petitioner an opportunity....