CA Final · Direct Tax Laws & International Taxation · Assessment Procedure
During a faceless assessment, a variation is proposed in the draft order for Sunita Enterprises. The assessee wants to make oral submissions. Under Rule 176(3), which statement is correct?
Where a variation is proposed, the assessee or authorised representative may request a personal hearing. It is allowed through the National Faceless Assessment Centre and conducted exclusively by video conferencing or video telephony, to the extent technologically feasible. No physical appearance is required.
- AThe assessee must appear in person before the assessment unit
- BThe assessee or authorised representative may request a personal hearing, which, if allowed, is conducted through the National Faceless Assessment Centre exclusively by video conferencing or video telephony, to the extent technologically feasibleCorrect
- CA personal hearing is barred in all faceless assessments
- DThe hearing is held at the office of the jurisdictional Assessing Officer
Explanation
Rule 176(3)(f) says no personal appearance is required, but under (3)(g) where a variation is proposed the assessee or authorised representative may request a personal hearing. Under (3)(h) the hearing is allowed through the Centre and conducted exclusively by video conferencing or video telephony, to the extent technologically feasible. So a total bar or an in-person hearing is wrong.
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