https://www.taxtmi.com/highlights?id=63436 Validity of order passed by the National Faceless Appeal Centre - We also observe that the Ld. NAFC has not looked into this fundamental principle of "audi alterm partem", which has not been provided to the assessee as per the 1st proviso of section 143(1) of the Act, but proceeded with the case on merits and also confirmed the addition made by the CPC. NAFC is thus erred in conducting the faceless appeal proceedings in a more mechanical manner without application of mind. - AT en-us Fri, 13 May 2022 10:58:38 +0530 Fri, 13 May 2022 10:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63436 Validity of order passed by the National Faceless Appeal Centre - We also observe that the Ld. NAFC has not looked into this fundamental principle of "audi alterm partem", which has not been provided to the assessee as per the 1st proviso of section 143(1) of the Act, but proceeded with the case on merits and also confirmed the addition made by the CPC. NAFC is thus erred in conducting the faceless appeal proceedings in a more mechanical manner without application of mind. - AT Highlights Income Tax Fri, 13 May 2022 10:58:38 +0530 https://www.taxtmi.com/highlights?id=63436