9911796707
TMI Blog2024 (7) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... ot, however, does not disclose that any video conferencing link had been shared, for the petitioner to log in and join the link, the same only records that the V.C. Link and password will be displayed two hours prior to schedule time for V.C . The petitioner claims that it did not receive the V.C. Link. Although, the petitioner had made a contemporaneous complaint, prior to such complaint being resolved, the assessment order had been passed. Today at the time of hearing of this petition Mr. Dutt, by placing before this Court a notice dated 28th March, 2024 has attempted to claim that video conferencing link was shared with the petitioner. The said document, however, is not visible on the petitioner s view of the portal. No automated SMS ale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of the Income Tax Act, 1961 (hereinafter referred to as the said Act ) read with Section 144B of the said Act as also the consequential demand notice issued under Section 156 of the said Act for the Assessment Year 2022-23. 2. The short point involved in the present petition is with regard the question whether the petitioner had been afforded the opportunity of personal hearing through video conferencing or video telephony, despite making a request, in terms of Section 144B (6) (viii) of the said Act. 3. Since, Mr. Mazumder, learned advocate appearing on behalf of the petitioner on 16th May, 2024 had submitted that despite the petitioner making a request prior to passing of the assessment order for personal hearing, and despite the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... easons of technical glitch the aforesaid communication may not appear to the petitioner on the portal. According to him, steps had been taken by the faceless assessment unit for having the same uploaded on the portal, if the petitioner is unable to view the same the faceless assessment unit cannot be made responsible therefor. 7. Heard the learned advocates appearing for the respective parties and considered the materials on record. I find that in terms of Section 144B (6) (viii) of the said Act, when a variation is proposed in the income or loss, apart from service of a draft order an opportunity is required to be given to show cause and in furtherance thereto, when a request for personal hearing is received, the Faceless Assessment Unit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory provision of personal hearing as provided for in Section 144B (6) (viii) of the said Act. The Faceless Assessment Unit cannot claim to absolve of its responsibility by mere creation of a meeting ID/Link, without having the same shared to the petitioner. The finding by the Faceless Assessment Unit in the order dated 29th March, 2024 that the petitioner chose not to attend the Video Conference thus, appears to be perverse and is based on no evidence. 8. Having regard to the aforesaid, since the determination made by the Faceless Assessment Unit stands vitiated from the stage of not affording the petitioner an opportunity of personal hearing, I am of the view that the order dated 29th March, 2024 cannot be sustained and the same is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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