Where the Assessing Officer under the faceless regime passed an ex parte assessment order without affording the assessee an opportunity of being heard, and the NFAC also dismissed the appeal ex parte, the Tribunal, while deciding the appeal on merits, failed to consider the infirmity in the assessment proceedings; the High Court held that this amounted to violation of principles of natural justice and remanded the matter to the Tribunal for fresh adjudication on merits after hearing the parties. (AY. 2019-20).