Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1229 - HC - Income TaxValidity of National Faceless Assessment order - denial of natural justice - non affording an opportunity of the petitioner to be heard through Video Conferencing - HELD THAT:- The impugned order has been passed without affording an opportunity of the petitioner to be heard through Video Conferencing. The petitioner's request has not been considered, despite a specific request of the petitioner. Though the Assessment is now through National Faceless Assessment Centre and system enabled and the distribution of work is through portal, nevertheless, the system has to operate in such a way to allow assessee to participate in the proceedings through Video Conferencing if they desire. It is not sufficient for the respondent to state that the petitioner has not pressed the link for Video Conferencing in the notice issued. The order has been passed without giving an opportunity for personal hearing through Video Conferencing to the petitioner, I am inclined to quash the impugned order and remit the case back to the respondent to pass a speaking order on merits and in accordance with law within a period of sixty days from the date of receipt of a copy of this order.
|