03 Aug Chennai Port Authority v. NFAC
S. 144B: Faceless Assessment-Natural justice-Hearing though video conference-Voluminous documents-Department has agreed to provide physical hearing at Chennai-Faceless converted to interface-Assessment order was set aside-Petitioner was directed to appear before Assessing Officer at Chennai. [S. 11, 260A, Art. 226]
The petitioner has filed the return claiming the depreciation, which was disallowed by the Assessing Officer and also denied exemption under section 11 of the Act. On appeal the CIT(A) affirmed the order of the AO. On further appeal the Tribunal allowed the claim under section 11 of the Act . Revenue challenged the order before the High Court. High Court set aside the order of the Tribunal and remanded the matter to the Assessing Officer. The Faceless Assessment unit issued the show cause notice pursuant to remand proceedings. The petitioner had made request for personal hearing through video conference which was rejected and the order was passed. On writ the petitioner has submitted that it has to produce voluminous documents before the Authority hence the personal hearing through video conference was not provided. Allowing the petition the Court directed the Respondents to provide personal hearing by the Assessing Officer sitting at Chennai and pass the order after considering the documents produced by the petitioner. (WP Nos. 11849, 11854 and 11859 of 2023 dt. 25-4-2023) (AY.2003 -04, 2004-05, 2005-06, 2006 -07.