https://www.taxtmi.com/caselaws?id=311259 The ITAT Mumbai held that a bank appellant was denied proper opportunity to present its case before the National Faceless Appeals Centre. Relying on SC precedent in CIT v. Vatika Townships, the tribunal applied the doctrine of fairness and held that procedural provisions conferring benefits should be given retrospective effect. The ITAT ruled that the right to video conferencing hearings under the Faceless Appeals Scheme 2020 must be available to all taxpayers on demand, even under old rules. The matter was remitted to the first appellate authority for fresh adjudication with proper hearing opportunity. en-us Thu, 30 Jun 2022 00:00:00 +0530 Mon, 27 Jul 2026 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311259 The ITAT Mumbai held that a bank appellant was denied proper opportunity to present its case before the National Faceless Appeals Centre. Relying on SC precedent in CIT v. Vatika Townships, the tribunal applied the doctrine of fairness and held that procedural provisions conferring benefits should be given retrospective effect. The ITAT ruled that the right to video conferencing hearings under the Faceless Appeals Scheme 2020 must be available to all taxpayers on demand, even under old rules. The matter was remitted to the first appellate authority for fresh adjudication with proper hearing opportunity. Case-Laws Income Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311259