Faceless Appeal – Opportunity for personal hearing not granted- Order set aside

Bank of India Vs ACIT (ITAT Mumbai) 1. These cross-appeals are directed against the order dated 24th November 2021, passed by the National Faceless Appeals Centre (NFAC) in the matter of order giving effect (OGE), to the order dated 11th July 2018 passed by a coordinate bench, vide order dated 31st December 2019 under section 143(3) r.w.s. 254 of the Income Tax Act, 1961, for the assessment year 2010-11. 2. When this appeal was called out for hearing, learned counsel for the assessee invited our attention to a fundamental issue, with respect to the denial of opportunity to the assessee to pres...