TaxTMI 
TaxTMI 
2026 (7) TMI 1598
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....ent Unit, Income Tax Department framing assessment pertaining to assessment year 2024-25 under Section 143(3) read with Section 144B of the Income Tax Act, 1961 (for short, "the I.T. Act"). 2. Grievance of the petitioner is that in pursuance of intimation dated 24.06.2025 for completion of assessment in accordance with procedure laid in Section 144B of the I.T. Act pertaining to assessment year 2024-25, the petitioner filed its response to notice under Section 143(2) and furnished all detailed information with supporting documents. 2.1. A show cause notice dated 27.01.2026 ("SCN", for brevity) has come to be issued purporting to proceed for assessment with certain proposed variation. A reply thereof was submitted in the co....
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....te, due to technical defect as the petitioner could not lay access, in the remarks column, it indicated as follows: "No VC link & VC pass word has been provided till the schedule time fixe yesterday at 3PM on 21st March, 2026 due to portal error. Therefore it is requested opportunity for VC hearing may be provided during next week and oblige." 3.2. Notwithstanding that such information was within the knowledge of the authority concerned, the final assessment order was made on 25.03.2026 without affording due and reasonable opportunity of hearing. 3.3. Sri Rudra Prasad Kar, learned Senior Advocate for the petitioner flagged that the petitioner has been deprived of opportunity of personal hearing inasmuch as the aut....
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....aid clause that the assessee may request for personal hearing so as to make his oral submission or present its case before the authority concerned. After receipt of request for personal hearing, the authority is obligated to allow such hearing through National Faceless Assessment Centre. Such a safeguard available to the petitioner cannot be construed as "empty formality". As there was technical glitch in the portal on 21.03.2026, the video conference mode could not be accessed; as a result of which the petitioner was denied effective audi-alteram partem. 4. A plea of demur was advanced by Sri Avinash Kedia, learned Junior Standing Counsel to contend that to have answer to the questions posed by the learned Senior Advocate alternat....
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.... to why this writ petition shall not be entertained. 5.2. Glance at the documents enclosed with the writ petition marked as Annexure-8, it is apparent that between 21st March 2026 (the petitioner could not have access to VC link due to technical glitch) and 25th March, 2026 (the date on which the assessment order was passed), no opportunity of personal hearing was given. This Court is of the prima facie view that there was non-adherence to the procedure provided under clause (vii) and clause (viii) of sub-section (6) of Section 144B of the I.T. Act. 5.3. At this stage, Sri Avinash Kedia, learned Junior Standing Counsel requested for grant of accommodation to obtain instruction with regard to the fact whether the additions ....