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CA Final · Direct Tax Laws & International Taxation · Assessment Procedure

During a faceless assessment, Sundaram Traders Pvt Ltd wants to make oral submissions on a proposed variation. The income determination proposal contains a variation prejudicial to it and a show cause notice has been served. Which statement is correct under the Income-tax Rules, 2026?

The assessee may request a personal hearing when a variation is proposed. The hearing is allowed through the National Faceless Assessment Centre and is conducted exclusively by video conferencing or video telephony, to the extent technologically feasible. No physical appearance is required.

  1. AThe assessee may request a personal hearing, which is conducted exclusively through video conferencing or video telephony, to the extent technologically feasibleCorrect
  2. BThe assessee must appear in person before the assessment unit at its office
  3. CThe assessee's authorised representative alone may attend, in person at the regional office
  4. DNo personal hearing is permitted at any stage of faceless assessment

Explanation

Rule 176(3)(g) allows the assessee or authorised representative to request a personal hearing where a variation is proposed. Under rule 176(3)(h) the hearing is allowed through the National Faceless Assessment Centre and conducted exclusively by video conferencing or video telephony, to the extent technologically feasible. Personal appearance is not required under (3)(f).

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