Case Law Details
Dr K R Shroff Foundation Vs Additional CIT/ JCIT/ DCIT/ ACIT / ITO (Gujarat High Court)
It is a matter of record that the show cause notice dated 21.04.2021 was responded to on 26.04.2021. The hearing through video conference was requested for between 4:00 pm. to 6:00 pm. on any working day, however, the show cause notice was received on 25.05.2021 in response to the said request on 21.04.2021. This communication admits that due to technical glitch, the request for video conference could not be provided. It is further directed that for availing the video conference clicking on the hyperlink under the column video conference through login at e-filing portal on or before 28.05.2021 should be done so that the personal hearing through video conference can be provided.
It is the grievance of the petitioner that it could not find any hyperlink on the Income-Tax Portal which could be activated. It is also averred in the petition itself that through various replies made on 27.05.2021, 23.08.2021, 01.09.2021, 04.09.2021, 07.09.2021 and 09.09.2021 this aspects have brought to the notice of the department. It is only on 13.09.202 1 the letter was received intimating the schedule of personal hearing on 14.09.2021 at 12:09 pm. It was since a day prior to the scheduled date of video conference, the petitioner was not prepared to conduct the hearing through video conference which is understandable and more so, as he was being represented by an authorized representative being the senior advocate. Even if he is not represented by the learned advocate, a day’s time may be insufficient for anyone as all would have their prior commitments.
In any case, it is stated that no hyperlink for activating the video conference was available online and instead the link to join video conference along with password was provided. Thus, the insistence on the part of the petitioner on a previous occasion in its communication by way of notice dated 25.05.2021 that for personal hearing through video conference, the facilities can be availed as provided by clicking on the hyperlink under the column video conference and through login at e-filing portal does not appear to be working and its challenge by the petitioner appears to be fortified.
We have watched the video as provided to us pursuant to the directions issued by us as mentioned herein above and it is quite obvious that the learned senior advocate representing the petitioner went on asking and also waited, however, from the other side, there was no reply. It is only after about 22:00 minutes in the chat box, the reply was received that the authorized person was audible and therefore, he could speak. A request was also made whether the submissions could be uploaded to which the answer is in affirmative however, there was no facility for sharing the screens of submissions. It is also quite clear that from 26:00 minutes to 40:00 minute hearing continued and then from 40:52 minutes to 45:06 minutes the audio was silent though the video went on and learned counsel went on speaking on the first issue and at 45:06 minutes, as rightly urged, the video of learned advocate was abruptly terminated while learned advocate was speaking.
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