The Income Tax Appellate Tribunal (ITAT) set aside the order of ...

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

December 2, 2024

Case Laws Income Tax AT

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.

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The Income Tax Appellate Tribunal (ITAT) set aside the order of ...

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

December 2, 2024

Case Laws Income Tax AT

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