https://www.taxtmi.com/caselaws?id=470529 Paragraph 12 of the Faceless Appeal Scheme, 2021 requires the Commissioner (Appeals) to grant a requested personal hearing through video conferencing or video telephony. Where an assessee's undisputed request for such a hearing is not considered before the appellate order, the prescribed opportunity of hearing is denied and principles of natural justice are breached. The appellate order was therefore set aside and the matter restored for de novo adjudication after providing a video-conferencing hearing. en-us Thu, 26 Mar 2026 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470529 Paragraph 12 of the Faceless Appeal Scheme, 2021 requires the Commissioner (Appeals) to grant a requested personal hearing through video conferencing or video telephony. Where an assessee's undisputed request for such a hearing is not considered before the appellate order, the prescribed opportunity of hearing is denied and principles of natural justice are breached. The appellate order was therefore set aside and the matter restored for de novo adjudication after providing a video-conferencing hearing. Case-Laws Income Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470529