Order passed under Income Tax without considering Request to Personal Hearing Through Video Conferencing: Kerala HC sets aside Order [Read Order]

In a recent judgement, the Kerala High Court set aside the order passed under income tax without considering a request for a personal hearing through video conferencing.

Anna Aluminium Company (P) Ltd, the petitioner had filed an appeal under Section 250 of the Income Tax Act, 1961 against the assessment order. The petitioner was allowed to request for personal hearing to make an oral submission in respect of his case through a video conferencing facility. 

The petitioner was directed to submit his request for a personal hearing through a video conferencing facility through the registered e-mail www.incometax.gov.in by 11.00 am on 28.07.2023. It was also made clear that if no request for a personal hearing was received by the given time and date, the appeal would get finalised as per materials available on record.

After receiving the said communication, the petitioner responded vide the communication dated 28.07.2023 seeking a hearing through video conferencing.  Despite this communication, the petitioner was not afforded an opportunity for a hearing and the impugned order came to be passed.

Considering the fact that the petitioner had specifically requested for personal hearing in response to the communication the petitioner was not afforded an opportunity for a hearing and the appeal got finalised vide order, the single bench of Justice Dinesh Kumar Singh found that there has been a violation of the prescribed principles of natural justice in passing the order.

While allowing the petition, the Court set aside the impugned order and the matter is remanded back to the file of the 2nd respondent to decide the appeal afresh after affording an opportunity of hearing to the petitioner for which a communication should be sent to the petitioner intimating him the date and time for personal hearing. 

To Read the full text of the Order CLICK HERE

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