TaxTMI 
TaxTMI 
2025 (1) TMI 770
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....r. Phadke relies on the provisions of Section 144B (6) (vii) and (viii) of the Income Tax Act, 1961 ("the Act"). He also relied on the decision of the Co-ordinate Bench of this Court in Goa Industrial Development Corporation vs. Additional / Joint / Deputy / Assistant Commissioner of Income-tax / Income-tax Officer, National Faceless Assessment Centre, Delhi [2022] 135 taxmann.com 266 (Bombay). 4. Ms. Gokhale submits that the requests for a personal hearing, if made by the Petitioner, were never received by the Faceless Assessment Unit. Accordingly, she submits that there was no obligation to provide any personal hearing as it is now claimed. She refers to clause 8A(i) of the affidavit filed on behalf of the Respondents in this regard. 5.....
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.... from the Petitioner available on Portal/Software how could Faceless Assessment Unit provide Video Conferencing? It seems that the petitioner could not properly execute the request for personal hearing due to some technical problem. Therefore, no violation of any of the provisions of section 144B has been done in the instant case." 9. Thus, there is no firm denial about the Petitioner making any requests for a personal hearing. The material which the Petitioner has placed on record shows that such requests were made has not even been dealt with in the affidavit. To comment that the Petitioner could not properly execute the request for a personal hearing due to some technical problem is vague, and based upon the same, we cannot discredit t....
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....gh video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board. 12. Since, in this case, we are satisfied that the Petitioner requested a personal hearing and admittedly, no such personal hearing was granted to the Petitioner, we set aside the impugned assessment order on the grounds of violation of the principles of natural justice and fair play on the ground of breach of Section 144B(6) (vii) and (viii) of the Act, which provisions incorporate the principles of natural justice and fair play. The consequential demand notice/penalty notice issued based o....