Tax Appeal Denied VC Hearing? Your Rights in 3 Steps

Indian taxpayers have a legal right to request video conferencing hearings during income tax appeals. If the tax authority ignores your request, the order can be set aside. Know your rights before your next hearing.

Here's what happened: ITAT Pune set aside a CIT(A) order because the taxpayer's written request for a video conferencing hearing was not considered before the decision was passed.. The tribunal sent the case back to CIT(A)/NFAC for a fresh hearing, ruling that ignoring a VC request is a procedural violation that invalidates the order.. This ruling reinforces that Indian taxpayers have an enforceable right to virtual hearings in income tax appeals under the faceless appeal framework..

What you should do: Always submit your video conferencing hearing request IN WRITING with a date-stamped acknowledgement — verbal requests carry no legal weight if disputed later.. Check your pending appeal status on the e-filing portal (incometax.gov.in) under 'Pending Actions' — if an order was passed without granting your VC request, file a rectification or fresh appeal citing procedural denial.. If your appeal is at NFAC stage, respond to every notice within the deadline on the portal — missing even one response can result in an ex-parte order that is harder to challenge..

Pro tip: Under the Faceless Appeal Scheme, you can request a personal hearing (including VC) only if you've been asked to pay additional tax exceeding ₹10,000 — below that threshold, personal hearings are discretionary, not automatic.