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

Kaveri Exports Pvt Ltd is under faceless assessment. The assessment unit proposes a variation prejudicial to the company and a show cause notice is served. The company's director, Mr. Rao, wants to present oral submissions. Which statement is correct as per Rule 176 of the Income-tax Rules, 2026?

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. Physical appearance is not required in faceless proceedings.

  1. ANo personal appearance, in person or through a representative, is ever allowed, and oral submissions cannot be made in any form
  2. BThe assessee or authorised representative may request a personal hearing, which is conducted only through video conferencing or video telephony, to the extent technologically feasibleCorrect
  3. CA personal hearing must be held physically at the office of the Assessing Officer having jurisdiction
  4. DA personal hearing can be requested only when the assessment unit refers the case for technical assistance

Explanation

Rule 176(3)(f) bars personal appearance in connection with proceedings before the units, but 3(g) allows a hearing request where a variation is proposed in the proposal or draft order. Under 3(h) the hearing is held exclusively by video conferencing or video telephony, to the extent technologically feasible. Option A ignores clause (g).

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