Case Law Analysis
|Income Tax Appellate Tribunal
Natural Justice in Faceless Tax Appeals | ITAT Ahmedabad Mandates Video Hearing Consideration Under Section 250
ITAT Ahmedabad ruled that denying a taxpayer's request for a video hearing in faceless appeal proceedings violates principles of natural justice, setting aside the reassessment order. The decision reinforces that procedural fairness under Section 250 of the Income Tax Act requires adjudicating authorities to consider alternative hearing formats, impacting all faceless assessment appeals.