Denial of specific request for personal hearing - The High Court ...

Court Overturns Assessment Order Due to Denied Personal Hearing, Citing Video Conference Technical Issues.

April 19, 2024

Case Laws Income Tax HC

Denial of specific request for personal hearing - The High Court noted that the petitioner had indeed expressed a legitimate difficulty in availing the opportunity for a personal hearing through video conference due to technical issues with the web portal. Referring to a previous judgment, the Court emphasized that the mere failure to click on the request button should not preclude the petitioner from being granted a personal hearing, especially when the petitioner had explicitly requested it in written submissions. - Consequently, the Court set aside the impugned assessment order and directed that the assessment be framed after affording the petitioner a reasonable opportunity for a personal hearing through video conference within a specified timeframe.

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Denial of specific request for personal hearing - The High Court ...

Court Overturns Assessment Order Due to Denied Personal Hearing, Citing Video Conference Technical Issues.

April 19, 2024

Case Laws Income Tax HC

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