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 24^th November 2021, passed by the National Faceless Appeals Centre (NFAC) in the matter of order giving effect (OGE), to the order dated 11^th July 2018 passed by a coordinate bench, vide order dated 31^st 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 present the case through video conferencing, raised in the first ground of appeal of the assessee. It was also pointed out that in the event of the assessee succeeding on this point, all other issues raised in the cross-appeals will be rendered infructuous. We are thus urged to take a call on this foundational issue first. Learned Departmental Representative does not oppose this prayer. With the consent of the parties, therefore, we take up this ground of appeal first. The related grievance raised by the assessee is as follows:

On the facts and in the circumstances of the case and in law, the Hon‘ble CIT(A), NFAC has erred in not granting an opportunity to the appellant bank to present the case through the video conferencing as specified under the Faceless Appeals Scheme 2020, provided under section 250 (6B) of the Income Tax Act, 1961 (^„the Act‘).

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