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TMI Blog2022 (4) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... ution 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. - W.P.No.19552 of 2021 And W.M.P.Nos.20833 & 20836 of 2021 - - - Dated:- 1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently, the second show cause notice dated 19.06.2021 was issued to the petitioner herein the demand proposed in-respect of ''Triveni'' and the proposed addition under Section 68 was dropped. By the said notice, the petitioner was asked to respond by filing reply on or before 23.06.2021. The case was suo motto to 25.07.2021, the petitioner appears to have sent a representation and requested the respondent to permit the petitioner to participate in the personal hearing through Video Conferencing. 3.The learned counsel for the petitioner submits that though the petitioner requested the respondent to permit the petitioner to participate through Video Conferencing, the facility of Video Conferencing was not extended to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 8.Considering the fact that 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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