9911796707
TMI Blog2024 (10) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... iled to logged into the portal to avail the opportunity of hearing granted on 28.03.2022 HELD THAT:- Though the petitioner has prayed for personal hearing through video conference and in spite of the fact that the petitioner logged into the portal as stated in the communication made by the petitioner placed on record, no one appeared for video conferencing on behalf of the respondent and the petitioner therefore prayed for another opportunity of personal hearing which was not granted and on the next date which was 29.03.2022, the impugned order was passed. The petitioner is entitled to the personal hearing and as no personal hearing through video conferencing is granted though it was scheduled on 28.03.2022, there is a breach of principles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the portal at 11.01 a.m. and waited up to 12.00 p.m. on 28.03.2022, nobody appeared for having the conference and he was constantly getting the message waiting for the host to start the meeting. He also referred to the communication made by the petitioner immediately on the portal along with the screenshot at page 42 to 44 of the petition. 3.2. Learned advocate Mr.Manish Shah also pointed out from the impugned Assessment Order that the Assessing Officer has failed to consider the communication made by the petitioner on 28.03.2022 that no one appeared for the video conference but instead recorded that the petitioner did not avail the opportunity of personal hearing by not logging at the appointed time on 28.03.2022. It was therefore submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er: (vii)the assessee or any other person, as the case may be, shall file his response to the notice referred to in clause (vi), within the time specified therein or such time as may be extended on the basis of an application in this regard, to the National Faceless Assessment Centre; 7. In view of the above provision, the petitioner is entitled to the personal hearing and as no personal hearing through video conferencing is granted though it was scheduled on 28.03.2022, there is a breach of principles of natural justice. Therefore, without entering into the merits of the matter, the impugned order dated 29.03.2022 is hereby quashed and set aside and the matter is remanded back to the respondent Assessing Officer to pass a fresh de novo ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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