ITR
Asking for a personal hearing in faceless assessment
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Facts
Assessments are mostly faceless, with replies through the portal. Where the proposal is adverse, you can request a personal hearing, which is held by video conference if allowed. You cannot normally walk into an office to meet the officer for a faceless case.
Provisions and law
- Sec 144B (now Sec 273)Faceless assessment procedure, including hearing by video conference
- Sec 142(1) (now Sec 268(1))Officer can call for a return, accounts, documents or information before making an assessment
Analysis
Ask for a hearing when written replies are not enough, for example to explain a complex share trading pattern or family property deal. Make the request in your reply and explain why. Prepare a short note with a one page summary and the key documents, since hearing time is limited. Whether a hearing is granted depends on the stage and the officer.
Conclusion
- Add a request for personal hearing in the e-Proceedings reply
- Give a reason and preferred dates
- Prepare a one page summary and indexed documents
- Join the video conference link from the portal on time
A Savvy can do this for you
Inquiry before assessment, Sec 142(1) (now 268(1))
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