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2021 (6) TMI 1109 - DELHI HIGH COURTValidity of Faceless Assessment u/s 144B - Violation of the principles of natural justice - denial of granting personal hearing to petitioner and on considering his submissions - HELD THAT:- We had put to Mr. V. Lakshmikumaran, who appears for the petitioner, as to whether it would suffice if we were to set aside the impugned order, and direct the Assessing Officer to consider the petitioner’s reply to the show cause notice-cum-draft assessment order, dated 12.03.2021. Mr. Lakshmikumaran says that such a direction would satisfy the petitioner. Therefore, the assessment order, passed under Section 143(3) of the Act, dated 13.03.2021, is set aside. AO will be at liberty to pass a fresh order, after considering the reply/submissions, filed by the petitioner, dated 12.03.2021. The AO will accord a personal hearing to the authorized representative of the petitioner, and for this purpose, he/she will indicate, in writing, the date and time of the hearing. The AO will transmit this information via the registered e-mail ID of the petitioner. Furthermore, the A.O. will ensure that the link for the hearing is also sent to the petitioner.
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