Addition Set Aside Due to Denial of Video Conference Hearing

R R Constructions Vs ITO (ITAT Pune) VC Hearing Mandatory Once Sought; NFAC Order Set Aside for Breach of Natural Justice – ITAT Pune (SMC) The Pune SMC Bench of the ITAT, in R R Constructions vs. ITO, Pune (ITA No.2609/PUN/2025, AY 2017-18, order dated 18-12-2025), set aside the order passed by the CIT(A)/NFAC after holding that failure to grant video conference (VC) hearing, despite a specific request by the Assessee, amounted to violation of principles of natural justice. The Tribunal noted that the Assessee had expressly requested a personal hearing through VC mode, but the CIT(A) procee...