[Opinion] Whether Requirement of giving an Assessee a Reasonable Opportunity of Personal Hearing is Mandatory?
- Blog|News|Income Tax|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 7 April, 2023
Latest from Taxmann
Mukesh Kohli – [2023] 149 taxmann.com 72 (Article)
1. Introduction
Now a days we have seen number of Assessment orders made under Faceless Assessment with out providing personal hearing to the Assessee or his/her authorised representative.
Let us see whether providing personal hearing to the assessee or to his/her authorised representative is mandatory.
The provision as per Income Tax Act is as under: –
2. Provision as per Income Tax Act
As per Section 144B(6)(vi), a person shall not be required to appear either personally or through authorised representative in connection with any proceedings before any unit [i.e., AU, VU, TU or RU] set up u/s. 144B.
However, as per s. 144B(6)(vii), the assessee (or his authorised representative) may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority of the relevant unit in a case where a variation is proposed in the income or loss determination proposal or the draft order, and an opportunity is provided to the assessee by serving a notice calling upon him to show cause as to why the assessment should not be completed as per such income or loss determination proposal.
Consequently, in view of the provisions of s. 144B (6) (viii), where the request for personal hearing has been received, the income-tax authority of relevant unit shall allow such hearing, through NFAC, which shall be conducted exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the CBDT.
Click Here To Read The Full Article
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
