Faceless Assessment Unit failed to offer personal hearing ...

Faceless Assessment Unit denied video hearing despite request, mere meeting ID insufficient. Finding of non-attendance perverse. Order vitiated, remanded with directions.

Case Laws Income Tax

July 12, 2024

Faceless Assessment Unit failed to offer personal hearing opportunity through video conferencing despite petitioner's request as mandated u/s 144B(6)(viii). Petitioner's request approved but no video link shared. Mere creation of meeting ID/link without sharing insufficient to discharge statutory obligation. Faceless Assessment Unit's finding that petitioner chose not to attend video conference perverse, based on no evidence. Order dated 29th March 2024 vitiated for not affording personal hearing, set aside. Matter remanded to Faceless Assessment Unit with directions.

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Faceless Assessment Unit failed to offer personal hearing ...

Faceless Assessment Unit denied video hearing despite request, mere meeting ID insufficient. Finding of non-attendance perverse. Order vitiated, remanded with directions.

Case Laws Income Tax

July 12, 2024

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