Faceless Assessment: AO cannot deny opportunity of hearing through video conference, Says HC

Faceless Assessment: AO cannot deny opportunity of hearing through video conference, Says HC The petitioner is an individual who is aggrieved by non- availment of opportunity of hearing though he had requested for the hearing through video conference. In answer to the show cause notice, a request was made for giving an opportunity of personal hearing through video conference before taking any adverse inference. It was not disputed that opportunity of hearing was not granted through video conference as had been asked for. It has dealt with the matter on merit. The order passed by the assessing officer which is impugned in the present petition in last but one paragraph has categorically stated that “there is no new submission which needs to be examined and hence, the VC is not necessary to keep the same issue which is already dealt with”. As per the court, this was a clear and unequivocal breach of the principles of natural justice. It is not for the assessing officer to decide whether the video conference is necessary or not. Once there is a request for a personal hearing and as the law provides for availing the opportunity of personal hearing, this unilateral decision on the part of the assessing officer without availing opportunity of hearing is contrary to Section 144B (9) of the Income-Tax Act, 1961 and hence, the petition is allowed quashing and setting aside the order of assessment. Court Ordered that the officer concerned shall take up the matter from the stage where the request was made for availing the opportunity of hearing. To read the Order download pdf given below: