2025 (12) TMI 1878

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.... "1) The learned commissioner of Income Tax Appeals NFAC, erred in passing an order confirming the addition made under section 68 when the detailed submission was made and a request for personal hearing through VC mode was also made, and the order was passed without granting an opportunity of VC hearing, thus violating the principle of natural justice. Just and proper relief be granted to the assessee in this respect. 2) The authorities below erred in facts and circumstances and in law in assessing the income at Rs.3330120/- as against the returned income of Rs. 583570/-. Just and proper relief be granted to the assessee in this respect. 3) The authorities below erred in facts and circumstances and in law in not acc....

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....025] 170 taxmann.com 638 (Bombay) dated 07.01.2025 has held as under : "9. In the additional affidavit filed by the Respondents, the contentions based on the failure of natural justice are dealt with in paragraph 6(e), which reads as follows: - "6(e). In the March ending time, the assessee demanded hearing through video conferencing. In this regard, it is to submit that the hearing through video conferencing is available when the assessment proceedings are pending before the faceless assessing officer (FAO). In this case, as already mentioned, the proceedings have been transferred from faceless assessing officer (FAO) to the Jurisdictional Assessing Officer (JAO) on 20.02.2024. Hence, the facility of video conferencing was....