Held that the adjustment made by the CPC without following the first proviso to section 143(1(a)  the order is bad in law . Tribunal held that the NFAC has not looked in to the fundamental principle of “ audi  alterm partem”   which has been provided to the assessee as per Ist proviso to section 143(1)(a) but has proceeded with the case on merits and also confirmed the addition made by the CPC . It held that the NFAC erred in conducting the faceless appeal proceedings in a mechanical manner without application of mind .  The Tribunal quashed the intimation issued by the CPC . (TS -355 -ITAT -2022 (Ahd)  (AY. 2018 -19 )( Dt. 27 -4 2022)