ITAT Intervenes, Directs CIT(A) to Grant Personal Hearing to Assessee via Video Conferencing

The Income Tax Appellate Tribunal (ITAT) has intervened in a case where a taxpayer was denied a personal hearing and directed the Commissioner of Income Tax (Appeals) (CIT-A) to grant one via video conferencing. The taxpayer had requested a personal hearing, but it was initially denied. The ITAT ruled that the taxpayer should be given an opportunity for a hearing, particularly in light of the ongoing pandemic and the availability of remote communication options. This ruling highlights the growing importance of flexibility in tax assessments and appeals, ensuring that taxpayers can participate in hearings even in challenging circumstances.