Tax tribunal orders fresh virtual hearing for assessee after appeal authority violated rules.

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....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.....