High Vista Buildcon Pvt Ltd Vs National Faceless Appeal Centre (NFAC) Delhi & Ors. (Delhi High Court)
Summary : The Delhi High Court allowed a writ petition challenging the order dated 28.07.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), under Section 250 of the Income Tax Act, 1961. The Court noted that although hearing notices had been issued and the assessee had filed adjournment requests and written submissions, the requested virtual hearing was not provided and no video conference link was communicated. Holding that written submissions could not substitute an oral or personal hearing, the Court found that the appellate order had been passed without providing the requested virtual hearing. The Court set aside the appellate order, restored the appeal to the CIT(A) (NFAC), and directed issuance of a fresh hearing notice with a video conference facility or any other virtual mode. As the appellate order was set aside, the penalty orders dated 16.03.2026 under Section 271AAC(1) and 18.03.2026 under Section 270(A) were also quashed, with liberty to the Assessing Officer to pass fresh orders, if required, after disposal of the appeal. The Court also directed CBDT and NFAC to ensure video conferencing facilities for appellate proceedings within three months.
