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2021 (9) TMI 515 - HC - Income TaxFaceless Assessment Scheme as stipulated in Section 144B - Non grant an opportunity of hearing to the petitioner - denial of denial of natural justice - HELD THAT:- Since in the present case no hearing had been granted before passing the impugned assessment order, there is a violation of principles of natural justice as well as mandatory procedure prescribed in “Faceless Assessment Scheme” and stipulated in Section 144B. The impugned assessment order dated 24th May 2021, demand notice as well as notice for initiation of penalty proceeding and all proceedings initiated pursuant thereto for the assessment year 2018-19 are set aside and the matter is remanded back to the AO who shall grant an opportunity of hearing to the petitioner by way of Video Conferencing.
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