TMI Blog2024 (4) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... Icon and also not filled up the Box of agenda of VC - HELD THAT:- We find there is merit in the submissions of the learned counsel for the petitioner, since under identical circumstances, this Court has already held that personal hearing ought to have been extended, though the petitioner assessee might have failed in clicking on the appropriate button. In view of the same, the impugned order is set aside. The assessment order shall be passed after affording the petitioner reasonable opportunity and personal hearing through video conference. The above exercise shall be carried out within a period of twelve weeks from the date of receipt of copy of this order. - Hon'ble Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. R. Sivaraman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was addressed to the Additional / Joint / Deputy / Assistant Commissioner of Income Tax, National e-Assessment Centre, Delhi who is the signatory of the letter, directing the petitioners to make a request for virtual hearing. Thereafter, the respondent on 28.07.2021, directed the petitioner to request to apply through NaFAC immediately for virtual hearing. The petitioner on 28.07.2021 once again reiterated his request for a personal hearing through video conference. 3. The first respondent vide letter dated 02.09.2021, stated that the petitioner has not clicked on Assessee Request and also not filled up the box of agenda of VC and that was the reason why the personal hearing through video conference was not extended and therefore, requeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued, for which the assessee was also permitted to upload its reply, that was duly uploaded. Though the petitioner had specifically sought an opportunity of personal hearing via the written submissions no opportunity was granted, which constitutes a violation. 7. According to the respondent, the website of the income tax department specifically provides for a link that has to be activated for availing of an opportunity of personal hearing. The petitioner has not activated the link, and thus, the question of personal hearing does not arise. In my considered view, this cannot constitute a fatal flaw that would stand in the way of an effective and efficacious opportunity of hearing. Admittedly the petitioner has sought an opportunity of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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