ITAT Remands Tax Case: Virtual Hearing Request Overlooked by CIT(A)]

Shwas Homes Private Limited Vs ACIT (ITAT Cochin)

Income Tax Appellate Tribunal (ITAT), Cochin Bench, has remanded a tax appeal filed by Shwas Homes Private Limited back to the Commissioner of Income-tax (Appeals) [CIT(A)] for fresh adjudication. The Tribunal’s decision stemmed from the CIT(A)’s failure to consider the assessee’s specific request for a virtual hearing while sustaining additions made by the Assessing Officer for Assessment Year 2014-15.

The appeal to the ITAT itself had a 133-day delay, which the Tribunal condoned after the assessee cited th

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