https://www.taxtmi.com/caselaws?id=795615 A requested virtual hearing in a faceless income-tax appeal is necessary to provide an effective opportunity of being heard. Written submissions, adjournment requests and the appeal memorandum cannot replace an oral or personal hearing. Where no virtual hearing is provided and no video-conferencing link is communicated despite the request, the assessee is deprived of the opportunity to explain the transactions, resulting in a failure of natural justice. The appellate disposal was therefore set aside in favour of the assessee. en-us Tue, 21 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795615 A requested virtual hearing in a faceless income-tax appeal is necessary to provide an effective opportunity of being heard. Written submissions, adjournment requests and the appeal memorandum cannot replace an oral or personal hearing. Where no virtual hearing is provided and no video-conferencing link is communicated despite the request, the assessee is deprived of the opportunity to explain the transactions, resulting in a failure of natural justice. The appellate disposal was therefore set aside in favour of the assessee. Case-Laws Income Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795615