Personal hearing under Faceless Appeal Scheme cannot be denied when requested; matter restored for fresh adjudication.

Under the Faceless Appeal Scheme, 2021, a requested personal hearing through video conferencing or video telephony should be granted to the extent technologically feasible. The assessee's request for such hearing was not afforded, and the appellate order was found to have been passed without an effective opportunity to explain the case. The matter was therefore set aside and restored to the CIT(A) for fresh adjudication after granting personal hearing, with the appeal treated as allowed for statistical purposes.

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Issues: Whether the assessee was denied the opportunity of personal hearing under the Faceless Appeal Scheme, 2021, warranting restoration of the appeal for fresh adjudication.

Analysis: The assessee had requested a personal hearing through the faceless appellate channel, and the scheme contemplates that such a request, when made, is to be allowed and the hearing conducted through video conferencing or video telephony to the extent technologically feasible. Since the request was not granted, the appellate order was found to have been passed without affording the assessee an effective opportunity to explain its case. In these circumstances, the appropriate course was to set aside the impugned order and restore the matter to the CIT(A) for fresh consideration after granting personal hearing.

Conclusion: The denial of personal hearing was held to justify remand, and the appeal was allowed for statistical purposes.

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