Faulty Video Link Sent At 3AM which Prevented Hearing: Appeal Order Quashed

Anish Thomas Vs A-J-D-ACIT (Kerala High Court)

The petitioner, an assessee under the Income Tax Act, challenged Ext.P16, the order of the Commissioner of Income Tax (Appeals), on the ground that it was passed without granting him a proper opportunity of hearing in relation to the assessment year 2020-21. The petitioner argued that although a notice of hearing (Ext.P12) was issued fixing a video-conferencing hearing on 23 July 2025 at 1 p.m., the link provided in the notice was not a functioning hyperlink. As a result, he was unable to access the video-conferencing platform despite

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