Allowing the petition the Court held that since the assessee, due to a technical glitch, had not been able to file his response or written submission, the order dated March 29, 2022 is set aside. The assessee was directed to refile its reply dated March 24, 2022 with the National Faceless Appeal Centre within a week. The National Faceless Assessment Centre was to pass a fresh assessment order within six weeks thereafter in accordance with law.
Ankit Kaul v. NFAC(2023)456 ITR 362 (Delhi)(HC)
S. 144B : Faceless Assessment-Violation of principle of natural justice-Failure to file the submission-Technical glitch on E. Portal-Directed to file fresh submission-and pass the order in accordance with law.[S. 144, 147, 148, Art. 226]