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TMI Blog2024 (9) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... or providing video conferencing. However, as the respondents have approved the video conferencing for the petitioner and on two earlier occasions, such video conferencing could not take place due to the technical difficulties on the part of the respondent Department, it was incumbent upon the respondent Department to provide video conferencing before passing the impugned Assessment Order to comply with the principles of natural justice. Thus, without entering into the merits of the matter, we quash and set aside the impugned Assessment Order passed by the respondent Authority under Section 143 (3) read with Section 144B of the Act and remand the matter back to the respondent AO to pass a fresh de novo order after providing a fresh opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The case of the petitioner was selected for scrutiny and notices were issued under Section 143 (2) and 142 (1) of the Act from time to time and the petitioner filed various replies in such notices. 5.1. The respondent no. 2 thereafter issued show-cause notice along with draft assessment order on 03.05.2021 for proposing addition of Rs. 10,41,00,000/- under Section 68 of the Act on the premise that the share subscription money received by the petitioner has remained unexplained. 5.2. The petitioner submitted the reply on 05.05.2021 and also referred to the earlier replies dated 28.02.2021 and 03.03.2021 along with the documents and replies furnished in response to the notice under Section 133 (6) of the Act and it was pointed of that such re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e portal as under: The hearing through video conferencing has failed for the second time. We received notice dated 03.09.2021 fixing the hearing through video conferencing on 10.09.2021. Today, on 10.09.2021, we are waiting since 12:30 PM to attend the hearing but the meeting password was again not shared and hearing could not be conducted. We have waited till 3:00 PM and then, we are writing this. We regret to state that the situation in our case is frustrating. kindly note and take this on records that the proceedings are delayed without any fault on our part and that we have been awaiting hearing through video conference since last more than 3 months. 5.7. It appears that the respondent without considering the above submissions made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was submitted that the Assessing Officer in the impugned Assessment Order has categorically stated that the host joined the video conference fifteen minutes prior to the scheduled time i.e. at 10.15 a.m. on 10.09.2021 and waited for 45 minutes after the schedule time and letter was also submitted by the assessee that the meeting password was not shared, they could not attend the video conference, however such fact was denied in the assessment order that the assessee has not received the relevant password. 7.1. It was therefore submitted that sufficient opportunity is provided to the petitioner-assessee and therefore, there is no breach of principles of natural justice. 7.2. Learned Senior Standing Council Mr. Karan Sanghani also referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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