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2021 (11) TMI 1069 - MADRAS HIGH COURTValidity of assessment order u/s 144B - petitioner was unable to participate in the personal hearing - petitioner attempted by press Hyperlink but was unable to open the ITBA portal for the personal hearing. Thus, no personal hearing was not conducted - HELD THAT:- Considering the fact that the petitioner was unable to participate in the personal hearing through video conference and considering the fact that the impugned order has been passed by the first respondent even before the 2nd date fixed for Video Conference, the impugned order cannot be sustained. Accordingly, the impugned orders are hereby quashed. Considering the fact that the dispute pertains to the Assessment year 2013-14 2014~15, the first respondent shall pass a speaking order on merits and in accordance with law, preferably, within a period of ninety days from the date of receipt of a copy of this order. The respondents are directed to give appropriate instructions to the Web Portal Administrator to facilitate the petitioner to file reply, if any, within a period of 30 days and to give a link for the personal hearing through video conference on the date to be fixed by the first respondent.
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