https://www.taxtmi.com/caselaws?id=783733 Under the Faceless Appeal Scheme, 2021, a requested personal hearing through video conferencing or video telephony should be granted to the extent technologically feasible. The assessee's request for such hearing was not afforded, and the appellate order was found to have been passed without an effective opportunity to explain the case. The matter was therefore set aside and restored to the CIT(A) for fresh adjudication after granting personal hearing, with the appeal treated as allowed for statistical purposes. en-us Thu, 27 Nov 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783733 Under the Faceless Appeal Scheme, 2021, a requested personal hearing through video conferencing or video telephony should be granted to the extent technologically feasible. The assessee's request for such hearing was not afforded, and the appellate order was found to have been passed without an effective opportunity to explain the case. The matter was therefore set aside and restored to the CIT(A) for fresh adjudication after granting personal hearing, with the appeal treated as allowed for statistical purposes. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783733