ORDER

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

This appeal by the assessee is directed against the order dated 25.07.2024 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the CIT(A)”] under section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2016–17.

2. The assessee has raised the following grounds of appeal:

“I. Violation of Principle of natural justice and equity.

1. The learned CIT(A) has grievously erred in law and on facts in not adjudicating the ground raised by the appellant firm for violation of the cardinal principles of natural justice and equity on part of the AO by not providing another opportunity of personal hearing through video conferencing after the same could not be held due to technical glitches. Thus, the AO having not followed the fundamental aspect of the assessment process, ensuring a fair and reasoned conclusion contrary to the provisions of Section 144B(9) of the Act, the learned CIT(A) ought to have quashed the impugned order as held by various courts of law including the Hon'ble Gujarat High Court.

2. The learned CIT(A) further erred in