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Denial of virtual hearing vitiates appellate order: ITAT restores matter for fresh hearing
Case Law Details
- Case Name
- Managalaya Buildtech Pvt. Ltd. Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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Managalaya Buildtech Pvt. Ltd. Vs ITO (ITAT Delhi)
Delhi ITAT set aside the order of CIT(A) for violation of principles of natural justice & restored the appeal for fresh adjudication. Tribunal noted that Assessee had specifically requested a virtual hearing due to technical constraints, but CIT(A) neither granted the request nor assigned any reasons for its rejection.
ITAT further observed that additions were upheld without a speaking order & without proper consideration of Assessee’s submissions, AO’s remand report & Assessee’s rejoinder with supporting documents. Holding t...
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