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2023 (6) TMI 1036 - MADRAS HIGH COURTRequest for personal hearing through video conferencing with the second respondent rejected - violation of principles of natural justice - HELD THAT:- As the petitioner claim that it has to produce voluminous documents before the Authority and hence, personal hearing through video conferencing was not provided to the petitioner. However, the AO is sitting at Chennai on 03.05.2023 at Non - Corporate Circle – 11 (1), BSNL Building Tower, Greams Road, Chennai – 600 006 and without prejudice to the rights of the respondents, the petitioner will be given opportunity. In view of the fair submission made by the learned Senior Standing Counsel (Income Tax) appearing for the respondents, the impugned orders passed by the second respondent dated 14.03.2023 are set aside and the matter is remanded back to the AO for fresh consideration. The petitioner is directed to appear before the Assessing Officer during the sitting at Chennai on 03.05.2023 in Non - Corporate Circle – 11 (1), BSNL Building Tower, Greams Road, Chennai – 6 at 11.00 a.m. and produce all the necessary documents without seeking any further adjournment. On hearing the petitioner, the Assessing Officer shall pass appropriate orders, as early as possible.
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