TMI Blog2022 (7) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... Since in the present case, the replies preferred by the Petitioner, though on record, were not considered before passing the impugned assessment order, there is a violation of the mandatory procedure prescribed in Faceless Assessment Scheme and stipulated in Section 144B of the Act. Keeping in view of law, the impugned assessment order dated 19th April, 2021 as well as the notice of demand a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as the Act ) for the Assessment Year 2018-19. 2. Learned counsel for the Petitioner states that the impugned assessment order has been passed without adverting to the reply/objections filed by the Petitioner to the show cause notice-cum-draft assessment order for the Assessment Year 2018-19. He emphasises that since a very narrow window was made available to file the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said annexure captures the screenshot of the e-filing portal maintained by the Income Tax Department (in short 'e-portal'). A perusal of Annexure P-11 shows that, the Petitioner, apparently, filed its reply/objections, on 12th and 13th April 2021 i.e. prior to the extended date of compliance asked for by the petitioner. 4. Learned counsel for the Petitioner also points out that the CB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned assessment order, there is a violation of the mandatory procedure prescribed in Faceless Assessment Scheme and stipulated in Section 144B of the Act. 7. Keeping in view the aforesaid facts and mandate of law, the impugned assessment order dated 19th April, 2021 as well as the notice of demand and penalty proceedings for the Assessment Year 2018-19 are set aside and the matter is rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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