CIT(A) Order Quashed as Assessee Missed Hearing Due to Faulty VC Link and Hearing Email Sent at 3 AM: Kerala High Court
The Kerala High Court has delivered a significant judgment concerning a taxpayer’s right to be heard under the Income Tax Act, 1961, particularly in the context of faceless assessment and faceless appeals. Justice Ziyad Rahman A.A. examined whether the petitioner was denied a genuine opportunity to participate in the appellate hearing due to technical issues relating to the video-conference link. Background of the Case The writ petition was filed by…
