Assessing Officer sent show cause notice along with draft assessment order to assessee through online mode. Assessee did not open their  inbox on account of ill health and as a result of which they  could not respond to show cause notice within date fixed for compliance.  National Faceless Assessment Centre passed ex parte assessment order. On writ challenging assessment order on ground of violation of principles of natural justice. The Court held that the assessee was to be permitted to put in their objections against assessment order which shall be treated as draft assessment order and after filing of objections Assessing Officer shall proceed to complete assessment. Referred Tin Box Co v. CIT(2001) 249 ITR 216 (SC)