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2022 (4) TMI 1560 - KARNATAKA HIGH COURTFaceless assessment - Initiation of the proceedings u/s 148 - denial of due opportunity - letter intimating the schedule of personal hearing through video conference and personal hearing was scheduled to be held on 30.03.2022 at 11:30 a.m. The petitioner’s case is that the petitioner logged in well in time and continued to be logged in beyond 11:30 a.m. but the scheduled hearing did not commence. The petitioner has uploaded response at 11:45 a.m. HELD THAT:- The letter of intimation and the response immediately thereafter indicate that the petitioner had indeed logged in well in time and continued to be logged in until 11:50 a.m. As regards the petitioner’s grievance that the personal hearing was a non-starter, the Assessing Officer has perfunctorily opined that the screenshots relied upon by the petitioner are for the period prior to 11:30 a.m. There cannot be a hyper technical approach, especially with the petitioner placing on record the response at 11:50 a.m., which is not contradicted. Therefore, this Court is of the considered view that the petitioner must succeed on this limited ground with opportunity to the respondents to extend another personal hearing to the petitioner in accordance with Faceless Scheme parameters.
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