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TMI Blog2022 (9) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of assessment dated 20-4-2021 rendered by respondent 1 in exercise of power under Section 143(3) read with Section 144B of the Income Tax Act (Act). The consequential relief is that notice of demand dated 20-4-2021 issued under Section 156 of the Act and the show cause notice of even date issued under Section 274 read with Section 270A of the Act be set aside 3. The grievance of the petitioner-assessee is that the assessment order is passed in breach of the principles of natural justice. 4. At the very outset, we may record the preliminary objection of the learned Counsel Mr. Anand Parchure that the assessee has alternate remedy. It is true that the order impugned is appealable. However, since, for reasons spelt out hereinafter, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring NIL income, inter alia on the premise that exemption under Section 11 of the Act is available. (ii) The E-Assessment Scheme 2019, which is known as "Faceless Assessment Scheme" was introduced vide notification dated 12-9-2019. (iii) The return filed by the assessee was randomly selected for scrutiny by the Assistant Commissioner of Income Tax, E-Verification who issued notice under Section 143(2) of the Act dated 22-9-2019. (iv) Respondent 1 issued detailed questionnaire vide notice dated 16-1-2020 purportedly under Section 142(1) of the Act, to which notice the assessee filed reply dated 05-2-2020. (v) The Central Government amended the E-Assessment Scheme, 2009 vide notification dated 13-8-2020. The amended scheme specifical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sked to comply with the requirements by 02-2-2021. (viii) Risking digression, the other aspect of the matter as is pleaded by the assessee may be noted. The Chartered Accountant (CA) of the assessee Mr. Ramesh Chaudhary and Company, Akola was engaged to represent the assessee in the e-proceedings. The email of the CA on the record of the department was incorrect, with the result that certain notices issued by the department were not, as a fact, received by the CA. (ix) Reverting to the facts which are more relevant, on 15-4-2021 respondent 1 issued show cause notice asking the assessee as to why the assessment should not be completed as per the draft assessment order. The draft assessment order proposed addition of Rs.10,40,93,124 (Rupe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the department prior to the show cause notice dated 15-4-2021. However, the earlier notices are not relevant in the context of the issue involved since it was only vide show cause notice dated 15-4-2021 that the draft assessment order was served on the assessee to which response was to be filed within four days, which included Saturday and Sunday. 10. We have no hesitation in setting aside the order of assessment impugned and all consequential orders. 11. We request respondent 1 to grant personal hearing to the assessee after giving the assessee seven clear days notice since the portal will have to be opened to facilitate the personal hearing. 12. We further permit the assessee to file all the relevant documents, and if need be, the se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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