CIT(A) Sustains Additions without Considering Virtual Hearing Request: ITAT Remands Matter for fresh Adjudication

The Income Tax Appellate Tribunal (ITAT) has remanded a case for fresh adjudication after finding that the Commissioner of Income Tax (Appeals) [CIT(A)] had sustained tax additions without properly considering the assessee's request for a virtual hearing. The tribunal noted that the CIT(A) had passed the order without acknowledging or acting upon the request for an online hearing, which was made due to the assessee's inability to appear physically. The ITAT held that this amounted to a denial of a fair opportunity and a violation of the principles of natural justice, especially in an era where virtual proceedings are common. By setting aside the order, the tribunal has ensured that the assessee gets a proper chance to present their case. This decision underscores the importance of appellate authorities being accommodating to reasonable requests for virtual hearings to ensure fair play.