Income Tax Payer Unable to Opt for Hearing Due to Portal Glitch: Madras HC Remands Case directing to Pay ₹10K to Govt Naturopathy Med. College

In a case where a taxpayer was unable to opt for a personal hearing due to a glitch on the income tax portal, the Madras High Court has remanded the case for a fresh hearing. However, the court also directed the taxpayer to pay a cost of Rs 10,000 to a government naturopathy medical college. The court, while acknowledging the technical issue that prevented the taxpayer from being heard, likely imposed the cost because the taxpayer may have had other opportunities to communicate their issue to the department. The decision to remand the case ensures that the principles of natural justice are upheld and that the taxpayer gets a fair hearing. The imposition of a cost serves as a mild admonishment and also contributes to a public cause, reflecting a unique and balanced judicial approach.