https://www.taxtmi.com/caselaws?id=762447 ITAT Pune set aside CIT(A)(NFAC) order under section 250 arising from assessment order under section 144. The assessee's request for personal hearing before CIT(A) was rejected. ITAT held that Faceless Appeals Rules 2021 mandate provision of virtual hearing when requested by assessee. Following Bank of India precedent, ITAT remitted matter to CIT(A) for de-novo adjudication after granting opportunity for virtual hearing as requested by assessee, emphasizing compliance with rule 12 of Faceless Appeals Rules 2021. en-us Tue, 15 Oct 2024 00:00:00 +0530 Sun, 01 Dec 2024 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762447 ITAT Pune set aside CIT(A)(NFAC) order under section 250 arising from assessment order under section 144. The assessee's request for personal hearing before CIT(A) was rejected. ITAT held that Faceless Appeals Rules 2021 mandate provision of virtual hearing when requested by assessee. Following Bank of India precedent, ITAT remitted matter to CIT(A) for de-novo adjudication after granting opportunity for virtual hearing as requested by assessee, emphasizing compliance with rule 12 of Faceless Appeals Rules 2021. Case-Laws Income Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762447