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2022 (10) TMI 769 - HC - Income TaxFaceless Assessment Scheme - As argued principles of natural justice have not been adhered to in the present case - HELD THAT:- The notice was itself only uploaded in the portal and no intimation appears to have been sent to the petitioner by way of message or otherwise and thus the submission of the petitioner that it was entirely unaware of the show cause notice or the hearing fixed is credible and is accepted. The impugned order of assessment has come to be passed on the very next day, i.e., 29.12.2019, for the reason, evidently, that it is a time barring assessment, that has to be completed by 31.12.2019. However, this does not justify the callous approach of the respondent in entirely bypassing the requirement of providing an effective opportunity of hearing. The show cause notice ought to have been issued well in time affording sufficient opportunity to the petitioner to prepare and submit its defence as well as to appear for personal hearing. For the aforesaid reasons, the impugned order is set aside. Since the show cause notice has been served, the petitioner shall file its response to the same, for which purpose, the respondents shall open/enable the portal.
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