2021 (10) TMI 1314 - HC - Income Tax

National faceless assessment - Making available the copy of the Video Conferencing which had been recorded on the date on which the hearing had taken place - Scope of FAQs for seeking VC and seeking VC adjournment - HELD THAT - We noticed that the answer to the question in the FAQs supplied to us is quite clear that the recording will be made available within a reasonable period, not exceeding the two days of recording. Recording can be downloaded from the portal through which the video conferencing was held. We have noticed that steps have been given to check the recording of the VC, availability and the URL details from which it can be downloaded. We would like to get more inputs in this regard and know as to whether the recording of VC which had taken place with the petitioner would be available for viewing. If the request had not come on that day itself, because the answer as provided in the FAQs states that providing of such recording would be within a reasonable time, not exceeding the two days of recording. In absence of any further details as to how long such recording would be maintained by the department, the details can be obtained by learned Senior Advocate Mr. Bhatt on seeking necessary instructions in this regard. The said recording of video conferencing if already available on the portal and protected by the password, the details shall be furnished to the Court. The matter is being posted on the 14.10.2021.

Summary

Issues:
1. Availability of video conferencing recording for viewing by the petitioner.

Analysis:
The High Court addressed the issue of the availability of the video conferencing recording for viewing by the petitioner. The court noted that according to the FAQs provided, the recording should be made available within a reasonable period, not exceeding two days from the recording date. The petitioner's counsel highlighted that despite attempting to download the recording, the facility was unavailable, preventing access to the video conferencing recording. The court emphasized that the recording can be downloaded from the portal through which the video conferencing was conducted, and steps were outlined for checking the availability and obtaining the URL details for download.

The court sought further clarification on whether the recording of the video conferencing with the petitioner would be accessible for viewing, especially if the request did not come on the recording day. It was mentioned that the recording should be provided within a reasonable time frame, not exceeding two days from the recording date. Additionally, the court requested the senior advocate to seek instructions regarding how long such recordings would be maintained by the department and to provide details if the recording was already available on the portal and protected by a password. The matter was scheduled for further hearing on a specific date, focusing on the interim relief requested, and was prioritized as one of the top ten matters for efficient handling.

In conclusion, the High Court's judgment emphasized the importance of making video conferencing recordings available within a reasonable period as per the provided guidelines. The court directed the concerned parties to ensure the accessibility of the recording and instructed for necessary details to be furnished for viewing if the recording was already accessible on the portal. The case was set for further proceedings to address the interim relief sought, with a directive for direct service on the specified date.