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2022 (1) TMI 1289 - HC - Income TaxValidity of Faceless Assessment - whether the respondent authority have followed the due procedure of law as envisaged under Section 144B(7) (vii) and section 144B(7)(xii) of the Act, while passing the impugned final assessment order dated 12.08.2021? - HELD THAT:- It transpires from the record that on earlier occassion pursuant to the detail submissions made on 10.04.2021, AO had given option vide notice dated 23.04.2021 for video conference hearing. Because of technical glitches, the video conference hearing as scheduled could not be conducted and it was thereafter that the AO had once again addressed notice dated 04.06.2021 thereby offering opportunity to the writ applicant/assessee to activate the video conference request. Even in the affidavit-in-reply filed by the Deputy Commissioner of Income Tax, Circle – 1(1)(1), Vadodara, the stand of the respondent authority is that the assessee was requested to respond for video conference activation by 09.08.2021 and has further confirmed that the writ applicant had activated the video conference on 09.08.2021 and had requested for hearing on 16.08.2021. Thus, we have no hesitation in holding that inspite of specific request for personal hearing being requested by the writ applicant, the respondent authority without adhering to such request having proceeded to pass final assessment order, is in clear violation of the aforesaid statutory scheme and is therefore, held to be null and void and is hereby quash and set aside. In the result, the writ application succeeds. The matter is remanded back to the Assessing Officer and the Assessing Officer is hereby directed to grant an opportunity of personal hearing to the writ applicant by way of video conference. 12. In the result, the writ application succeeds. The matter is remanded back to the Assessing Officer and the Assessing Officer is hereby directed to grant an opportunity of personal hearing to the writ applicant by way of video conference. It is expected of the authority to serve advance notice giving 15 days time to the writ applicant while fixing date of personal hearing and thereafter, will be at liberty to pass a final assessment order in accordance with law.
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