An ex parte order passed by the Commissioner (Appeals) in a faceless appeal, without affording the assessee an effective opportunity of hearing, cannot be sustained where the possibility of communication gaps between the assessee and counsel cannot be ruled out. The matter was restored to the Commissioner (Appeals)/NFAC for fresh adjudication after granting adequate opportunity to the assessee, who was directed to diligently prosecute the appeal. (AY. 2011-12)