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2023 (8) TMI 1120 - CALCUTTA HIGH COURTValidity of Faceless Assessment - Penalty u/s 271(1)(c) - ignorance of an assessee as to his rights - Addition of cash credit u/s 68 - Non providing opportunity of hearing to the petitioner through video conferencing - whether mere non-filing of return of income is not a valid ground for denial of relief available to the petitioner under Section 10(23C)? - variation between total cash deposits in bank accounts and available cash generated through student fees - HELD THAT:- As this Court finds that the assessment order dated 18.03.2023 is prejudicial to the interest of the writ petitioner. The opportunity of personal hearing could not be availed due to technical difficulties and for such technical fault, the petitioner cannot be made to suffer. No incontestable evidence is provided by the respondent authority to show that the request of the petitioner for providing opportunity of personal hearing by video conferencing was complied with or that the request of the petitioner was considered after pointing out such technical fault in the system. The petitioner is a West Bengal Government aided college duly affiliated under the Calcutta University, enjoying relief under Section 10 (23C) of the Act but not conversant with the Income Tax ‘e-proceeding facilities’. The situation being such, the respondent authority has to consider the plight of the petitioner in the light of departmental circular No. 14(XL-35) dated 11.04.1995. The impugned assessment order and notice of penalty is set aside. The matter is remanded to the concerned assessing officer to pass a fresh assessment order in accordance with law after giving an opportunity of hearing to the petitioner through video conferencing by providing a proper link. WA allowed.
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