No opportunity of hearing through video conferencing despite request-ITAT restored the matter to CIT (A)

Jagdish Rasiklal Dave Vs ITO (ITAT Ahmedabad) In the matter abovemntioend ITAT resored the matter to CIT (A) who did not provide opportunity of being heard by way of video conferencing despite request. Assessee filed return declaring total income at Rs. 71,50,970/-. Assessment was completed u/s 143 (3) r.w.s. 144B at income of Rs. 4,67,15,090/- after making a disallowance of Rs. 3,38,16,395/-. Appeal filed by assessee was dismissed without granting the opportunity of personal hearing via video conferencing as requested by the assessee. After observing that assessee was not provided opportunity...