Case Law Details
Anna Aluminium Company (P) Ltd Vs ACIT (Kerala High Court)
Introduction: The recent judgment in the case of Anna Aluminium Company (P) Ltd Vs ACIT by the Kerala High Court has significant implications for income tax proceedings. The court found that the Income Tax order, dated Exhibit P-8, was set aside due to a failure to consider the petitioner’s request for a personal hearing through video conferencing.
Detailed Analysis:
1. Background of the Case: The petitioner filed an appeal under Section 250 of the Income Tax Act, 1961, challenging the assessment order of 31.03.2016 for the assessment year 2013-14.
2. Communication and Request for Hearing: In response to Exhibit P-6 communication dated 26.07.2023, the petitioner sought a personal hearing through video conferencing. Despite complying with the given instructions by submitting the request through the registered e-mail www.incometax.gov.in on 28.07.2023, the petitioner was not granted the requested hearing.
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