Natural justice and video-conference hearing rights vitiated an appellate order when the requested hearing mode was denied.

An appellate order under section 250 of the Income-tax Act was found vitiated because the assessee, having opted for a personal hearing through video conferencing, was not given that opportunity. The denial of the requested mode of hearing was treated as a breach of natural justice. The appellate order was set aside and the matter was remanded to the appellate authority for fresh disposal after granting personal hearing through video conferencing.

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Issues: Whether the appellate order passed without affording the assessee the requested opportunity of personal hearing through video conferencing was vitiated for breach of natural justice.

Analysis: The appeal proceedings under section 250 of the Income-tax Act, 1961 were conducted after the assessee opted to be heard through video conferencing. The opportunity so requested was not provided, and the order was nevertheless passed. Denial of the chosen mode of hearing, in the circumstances of the case, constituted violation of the principles of natural justice.

Conclusion: The impugned appellate order was set aside and the matter was remanded to the appellate authority to pass a fresh order after affording personal hearing through video conferencing.

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