https://www.taxtmi.com/caselaws?id=782987 Faceless assessment proceedings must still afford an effective opportunity of hearing; where the assessee was unable to participate and no adequate response was recorded, the Tribunal considered it to remand the matter for fresh adjudication. Noting the absence of objection from the Revenue, it directed de novo consideration after granting reasonable opportunity to the assessee and proceeding afresh on the merits. The appeal was thus allowed for statistical purposes. en-us Thu, 27 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782987 Faceless assessment proceedings must still afford an effective opportunity of hearing; where the assessee was unable to participate and no adequate response was recorded, the Tribunal considered it to remand the matter for fresh adjudication. Noting the absence of objection from the Revenue, it directed de novo consideration after granting reasonable opportunity to the assessee and proceeding afresh on the merits. The appeal was thus allowed for statistical purposes. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782987