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 attempting to join. He also waited for a separate hyperlink to be sent by email, but none was received in time. On the same day, he submitted his written submissions through Ext.P14.
On the following day, 24 July 2025, the petitioner submitted a grievance before the authority, stating that the video-conferencing link was not visible on 22 July 2025 and requested additional time. The petitioner further explained that although a functioning hyperlink (Ext.P15) was later issued, he received this email at 3:13 a.m. CDT while he was residing in the United States. By the time he became aware of the hyperlink, the scheduled hearing time had already expired. According to him, these circumstances prevented him from participating in the hearing, and thus the appellate order was passed without granting a meaningful opportunity to be heard.
