Denial of virtual hearing vitiates appellate order: ITAT restores matter for fresh hearing

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 subm

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