Held that when the assessee has requested personal hearing through Video Conferencing prior to 28-12-2021, same was to be granted invariably as per rule 12 of NFAS, 2021 which was introduced on 28-12-2021 with retrospective effect. Matter was to be remanded to Commissioner for de novo adjudication. (AY. 2010-11)
Bank of India v. ACIT (2022) 196 ITD 1 / 218 TTJ 724 / 215 DTR 385 (Mum.)(Trib.)
S. 144B : Faceless Assessment-Personal hearing through video conferencing not granted-Matter was to be remanded to Commissioner for de novo adjudication. [S. 143(3) Rule, 12]