https://www.taxtmi.com/caselaws?id=430999 Denial of an opportunity of hearing in the faceless appellate regime was held to violate the principles of natural justice. The appellate scheme, even if silent on an express hearing requirement at the time, had to be read consistently with fair procedure so that the assessee could present its case before the appeal was decided. The subsequent amendment making a hearing mandatory when requested reinforced that interpretation. The appellate orders were set aside and the appeals were restored for fresh disposal after granting a hearing to the assessee. en-us Tue, 07 Jun 2022 00:00:00 +0530 Fri, 02 Dec 2022 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430999 Denial of an opportunity of hearing in the faceless appellate regime was held to violate the principles of natural justice. The appellate scheme, even if silent on an express hearing requirement at the time, had to be read consistently with fair procedure so that the assessee could present its case before the appeal was decided. The subsequent amendment making a hearing mandatory when requested reinforced that interpretation. The appellate orders were set aside and the appeals were restored for fresh disposal after granting a hearing to the assessee. Case-Laws Income Tax Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430999