https://www.taxtmi.com/highlights?id=83563 The Income Tax Appellate Tribunal (ITAT) set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] under the National Faceless Appeal Centre (NFAC) and remitted the matter back to CIT(A) for de novo adjudication. The assessee's request for a personal hearing before CIT(A) was rejected, violating Rule 12 of the Faceless Appeals Rules 2021 which mandates providing a virtual hearing if requested by the assessee. Following the Bank of India case, the ITAT directed CIT(A) to grant an opportunity for a virtual hearing and pass a fresh speaking order in accordance with the law. en-us Mon, 02 Dec 2024 08:53:19 +0530 Mon, 02 Dec 2024 08:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83563 The Income Tax Appellate Tribunal (ITAT) set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] under the National Faceless Appeal Centre (NFAC) and remitted the matter back to CIT(A) for de novo adjudication. The assessee's request for a personal hearing before CIT(A) was rejected, violating Rule 12 of the Faceless Appeals Rules 2021 which mandates providing a virtual hearing if requested by the assessee. Following the Bank of India case, the ITAT directed CIT(A) to grant an opportunity for a virtual hearing and pass a fresh speaking order in accordance with the law. Highlights Income Tax Mon, 02 Dec 2024 08:53:19 +0530 https://www.taxtmi.com/highlights?id=83563