Section 144B: Faceless Assessment – Violation of Natural justice – Matter remanded back to AO

Chennai Port Authority Vs DCIT (Madras High Court)

The learned counsel appearing for the petitioner further submitted that the petitioner’s request for personal hearing through video conferencing was not considered and the same was mechanically rejected and the impugned orders were passed, which is clear violation of principles of natural justice. In similar circumstances, this Court allowed similar request in W.P.No.21831 of 2021 on 10.02.2023. Accordingly, the learned counsel prayed for allowing these writ petitions.

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