{"id":34063,"date":"2023-04-22T11:10:39","date_gmt":"2023-04-22T05:40:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bank-of-india-v-acit-2022-196-itd-1-218-ttj-724-215-dtr-385-mum-trib\/"},"modified":"2023-04-22T11:10:39","modified_gmt":"2023-04-22T05:40:39","slug":"bank-of-india-v-acit-2022-196-itd-1-218-ttj-724-215-dtr-385-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bank-of-india-v-acit-2022-196-itd-1-218-ttj-724-215-dtr-385-mum-trib\/","title":{"rendered":"Bank of India v. ACIT (2022) 196 ITD 1 \/ 218 TTJ 724 \/ 215 DTR 385 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that when the \u00a0assessee \u00a0has 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.\u00a0 Matter was to be remanded to Commissioner for de novo adjudication.\u00a0 (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-34063","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Rp","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34063","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34063"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34063\/revisions"}],"predecessor-version":[{"id":34064,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34063\/revisions\/34064"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34063"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34063"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34063"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}