Vee See Bee Trust Vs Assessment Unit (Madras High Court)
Madras High Court held that personal hearing through video conferencing or other mode was not provided inspite of specific request. Hence, order passed without satisfying mandatory requirement of section 144B of the Income Tax Act is unsustainable in law.
Facts- Vide the present petition, the petitioner mainly challenges the assessment order dated 22.03.2024 on the ground that a personal hearing through video conferencing or other mode was not provided to the petitioner in spite of an express request for the same.
Conclusion- Held that the statutory prescription is intended to be mandatory for reasons set out therein. The petitioner has placed on record evidence that a request for personal hearing was made not only in the reply dated 03.02.2024 to the show cause notice but also by adopting the method prescribed in such regard. In those circumstances, the impugned order cannot be sustained by reason of breach of the mandatory requirement of Section 144B.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
An assessment order dated 22.03.2024 is challenged on the ground that a personal hearing through video conferencing or other mode was not provided to the petitioner in spite of an express request for the same. Pursuant to the petitioner filing the return of income for assessment year 2022-23, notices were issued to the petitioner under Section 142(1) and 143(2) of the Income Tax Act, 1961 (the I-T Act). Such notices were replied to by the petitioner. This was followed by show cause notice dated 30.01.2024. By such show cause notice, the petitioner was called upon to show cause as to why the proposed variations should not be made. The petitioner replied to such show cause notice and requested for personal hearing through video conferencing. Such request was made on 03.02.2024. The impugned assessment order was issued in these facts and circumstances on 22.03.2024 without granting a personal hearing.
