Assessee Missed Hearing Due To Faulty VC Link & Hearing Email Sent At 3AM: Kerala High Court Quashes CIT(A) Order

The Kerala High Court has set aside an order passed by the Commissioner of Income Tax (Appeals) after finding that the assessee missed the hearing due to the non-functional video-conference link (VC link) and because the hearing link was emailed at an odd hour, i.e., at 3:13 a.m. CDT (Central Daylight Time) while he was in the U.S. Justice Ziyad Rahman A.A. stated that the assessee could not utilise the opportunities for reasons beyond his control. Therefore, the assessee can be granted another opportunity for a hearing. In this case, the assessee/petitioner, an order was passed by the Commissioner of Income Tax (Appeals) without providing a hearing opportunity to the assessee. According to the assessee, a notice of hearing was issued to him. However, the link for joining the video conference was not a hyperlink, and despite his attempt, he was unable to access the hearing. The assessee was waiting for a hyperlink to be forwarded to him via email. On the next day of the hearing, the assessee raised a grievance before the authority, to the effect that, video conferencing link was not visible. Therefore, he sought some more time. The assessee further argued that even though a hyperlink was issued to him, that was received by him at 3.13. a.m. CDT, as the assessee was in the U.S.A. at the relevant time. When the assessee came to know about the proposed hearing, the time fixed for the hearing had over, and therefore, he could not avail the said opportunity as well. The bench noted that the impugned order was passed without hearing the assessee and after entering into a finding that he did not avail the opportunities of hearing offered to him. The bench observed that the assessee could not utilise the opportunities for reasons beyond his control. Therefore, the assessee can be granted another opportunity for a hearing. In view of the above, the bench allowed the petition and directed the Commissioner of Income Tax (Appeals) to pass a fresh order after granting a hearing opportunity to the assessee. Case Title: Anish Thomas v. The Addl./Joint/Deputy/Asst. Commissioner of Income Tax Case Number: WP(C) NO. 33642 OF 2025Citation: 2025 LiveLaw (Ker) 765 Counsel for Petitioner/Assessee: K. Krishna Counsel for Respondent/Department: Jose Joseph Click Here To Read/Download The Order

Assessee Missed Hearing Due To Faulty VC Link & Hearing Email Sent At 3AM: Kerala High Court Quashes CIT(A) Order

Mehak Dhiman

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