TMI Blog2021 (8) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order would show that, variation has been made in the taxable income to the prejudice of the assessee.The record shows that, the assessee had claimed exemptions under Section 11/12 of the Act, and thus, declared its income in the relevant AY i.e., 2018-2019, as Nil . AO via the impugned assessment order has made an addition to the taxable income of the assessee. In view of this, it is evident that variation was made to declared taxable income of the assessee which, as noticed above, was Nil, albeit, without issuance of a show cause notice-cum-draft assessment order. Admittedly, the assessee had no opportunity to respond to the additions made. Given these admitted circumstances, the impugned assessment order as also the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue ) have failed to file a counter-affidavit in the matter, though an opportunity was granted, in that behalf, on 28.05.2021. Counsel for the revenue has chosen to argue the matter based on the record presently available with the Court. 2.3. As is evident upon a bare perusal of the impugned assessment order dated 15.04.2021, the assessment was carried out in this case under the E-assessment Scheme, 2019 [renamed, Faceless Assessment Scheme, 2019, hereafter referred to as 2019 Scheme ], as amended by the Faceless Assessment (1st Amendment) Scheme, 2021 [hereafter referred as 2021 Scheme ]. The 2019 Scheme was framed and notified by the Central Government in exercise of its powers under Section 143(3A) of the Act. Subsection 3A to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le income. 2.5. For the sake of convenience, the relevant provisions contained in Section 5(1) of the 2019 Scheme, which are referred to hereinabove, as also paragraph 4 of the aforementioned instructions issued by CBDT are extracted hereinafter: - (xvi) the National e-Assessment Centre shall examine the draft assessment order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to (a) xxx xxx xxx or (b) provide an opportunity to the assessee, in case any variation prejudicial to the interest of assessee is proposed, by serving a notice calling upon him to show cause as to why the proposed variation should not be made; or (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion vs. National Faceless Assessment Centre 2 ,[2021] 127 taxmann.com 627 (Delhi)] 3. A perusal of the impugned assessment order would show that, variation has been made in the taxable income to the prejudice of the assessee. 3.1. The record shows that, the assessee had claimed exemptions under Section 11/12 of the Act, and thus, declared its income in the relevant AY i.e., 2018-2019, as Nil . 3.2. The Assessing Officer (in short AO ), via the impugned assessment order dated 15.04.2021, has made an addition of ₹ 75,79,981/- to the taxable income of the assessee. Thus, the assessee has been assessed at ₹ 75,79,980/- (rounded off). 3.3. In view of this, it is evident that variation was made to declared taxable inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or personal hearing was made on behalf of the petitioner. The request made by the petitioner is contained in its communication dated 23-4-2021, appended on page 324 of the paper book [See Annexure P-29 (Colly)]. 7.3 We may also note that, in the Lemon Tree Case, we had queried Ms. Malhotra as to whether any standards, procedures and processes have been framed by revenue in terms of sub-clause (h) of clause (xii) of Section 144B(7) of the Act. Ms. Malhotra had informed us that, in this regard, she had no instructions. We have queried Ms. Malhotra, once again today. Ms. Malhotra says that she has, still, not received any instructions in that regard. 7.4 Therefore, we have to presume that, no standards, procedures and processes have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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