Income Tax Faceless Assessment & Virtual Hearing: What If Officer Does Not Join VC?

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Clipped from: https://taxguru.in/income-tax/income-tax-faceless-assessment-virtual-hearing-officer-join-vc.html

The faceless assessment regime was introduced with the objective of transparency, efficiency and elimination of physical interface. One of the important safeguards built into the system is the facility of personal hearing through video conferencing (VC), particularly in cases where variations prejudicial to the assessee are proposed.

However, in practice, professionals are increasingly facing a peculiar situation:

  • The VC is approved.
  • The date and time are fixed.
  • The assessee joins the meeting on time.
  • But the officer does not start the call.

The screen continues to show: “Waiting for meeting host to start the meeting.” As shown below

Waiting for meeting host to start the meeting.” As shown below

After waiting for 40-60 minutes, the hearing simply does not happen. This raises a very practical question – what should the assessee do in such a case?

Right to Virtual Hearing – A Practical Note

Under the faceless framework, where adverse variation is proposed, the assessee has the right to seek a personal hearing through video conferencing.

However, it is important to note that video conferencing can generally be sought only once against a particular notice.

Therefore, if the approved VC does not actually take place due to non-joining by the officer, the assessee must immediately safeguard the record. Otherwise, the system may reflect that an opportunity was granted, even though no effective hearing occurred.

What If the Officer Does Not Join?

If the officer does not join the scheduled VC:

1. Do not exit immediately.

2. Remain logged in for at least 45–60 minutes.

3. Take a clear screenshot showing:

    • Date and time
    • Meeting ID
    • The message “Waiting for meeting host to start the meeting.”

This screenshot becomes crucial evidence.

Immediate Action – Place It on Record

This is the most important step. On the same day, a submission should be filed on the portal stating clearly that:

  • The VC was approved and scheduled.
  • The assessee joined at the scheduled time.
  • The assessee remained present for a reasonable duration.
  • The meeting did not commence.
  • Screenshot is enclosed.
  • A fresh opportunity may be granted before passing any order.

A suitable draft is may be as follows: (Just for example)

Income Tax Faceless Assessment & Virtual Hearing What If Officer Does Not Join VC

Non-Conduct of Approved Video Conference – Request for Fresh Opportunity

It is respectfully submitted that the video conference scheduled at the approved date and time was duly attended by the Assessee. The Assessee remained present for more than ___ minutes; however, the hearing did not commence and the system continued to display the message “Waiting for meeting host to start the meeting.”

A screenshot evidencing the same is enclosed.

The Assessee has thus been deprived of an effective opportunity of being heard despite having complied with the scheduled hearing process in good faith.

It is a settled principle of law that no adverse order can be passed without granting a meaningful and effective opportunity of hearing. Any order passed without affording such opportunity would be legally unsustainable and liable to be set aside.

In view of the above, it is humbly requested that a fresh opportunity of personal hearing through video conference be granted before passing any order in the matter. The Assessee remains ready and willing to cooperate fully in the proceedings.

Why this Is Legally Significant

The principles of natural justice require that:

  • Opportunity must be real and effective.
  • Hearing must not be illusory.
  • No adverse order should be passed without meaningful participation.

If a VC is approved but not conducted, and an order is passed without granting a fresh opportunity, the assessment becomes vulnerable on the ground of violation of natural justice.

However, the strength of this argument depends entirely on whether the assessee has placed the facts on record immediately. In faceless proceedings, what is not on record practically does not exist.

If an Order Is Passed Without Hearing

If despite intimation, the order is passed:

  • The issue can be raised before the CIT(A).
  • Violation of natural justice becomes a valid ground.
  • Such matters are often remanded for fresh consideration.

Appellate authorities have consistently taken a serious view where effective opportunity was denied.

Practical Takeaway for Taxpayers / Professionals

Faceless assessment is documentation-driven. Protection of rights is also documentation-driven. Whenever a VC is scheduled:

  • Join on time.
  • Wait patiently.
  • Capture evidence.
  • File immediate submission.

The system records events – but professionals must record facts.

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Author’s Note: The views expressed are based on the current Income tax portal functionality and system disclosures. The same shall not be considered as Advisory in this matter. For any query related to above article, or if you face any issue in Income Tax, GST, SEZ, STPI, MCA compliances etc., especially in cases involving legal proceedings, notices, litigation, or demand matters. Please feel free to contact us at the details mentioned below:

Contact: +91-7842796315; Email: cakrupanand@gmail.com

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