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2023 (9) TMI 485 - CALCUTTA HIGH COURTValidity of passed u/s 143(3) r.w.s. 144B - violation of principles of Natural Justice by denying to participate in the proceeding for hearing in the impugned assessment proceeding - HELD THAT:- It appears from record that notice of hearing through video conference was fixed at 12.30 p.m. on 22nd December, 2022 and a link was sent on 22nd December, 2022, to the petitioner. But inspite of fixing the time of hearing and providing the link by the Department, no access could be made for video conference and in support of such allegation by the petitioner, petitioner has annexed screenshot copies from his computer showing the blank screen at the time of hearing. Considering the facts and circumstances of the case, as appears from record that admittedly petitioner could not participate in the hearing for the assessment in question for no fault of him, in the interest of Justice, aforesaid impugned order is set aside and the matter is remanded back to the assessing officer concerned to pass a fresh speaking order after giving opportunity of hearing to the petitioner or his authorised representative. It is clarified that this Court is setting aside the impugned order only on the ground of violation of principle of Natural Justice without going into the merit of the impugned assessment order which shall be reconsidered by the assessing officer strictly in accordance with law.
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