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2023 (5) TMI 833 - AT - Income TaxNational Faceless Appeal - Procedures for Faceless assessment - Non grant of opportunity for personal hearing - HELD THAT:- Assessee though made the request to the learned CIT(A) for grant of opportunity for personal hearing through the National Faceless Appeal Centre, however, the same was not granted to the assessee. Therefore, in view of the above, we deem it appropriate to restore the appeal to the file of the learned CIT(A) for de novo adjudication after granting the opportunity to the assessee for personal hearing as per the Faceless Appeal Scheme, 2021. The assessee can make a fresh request in this regard as per the aforesaid clause (12) of the Faceless Appeal Scheme, 2021. Appeal by the assessee is allowed for statistical purposes.
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