On writ allowing the petition the Court held, that on the facts and mandate of law, the assessment order and the consequent notices of penalty and demand were set aside. The matter was remanded to the Assessing Officer who should grant an opportunity of hearing to the assessee by way of video conferencing and thereafter pass a reasoned order in accordance with law.
Expert Capital Services Pvt. Ltd. v. NFAC (2022)445 ITR 464 (Delhi)(HC)
S. 144B : Faceless Assessment-Proposed variation in income-Failure to grant personal hearing-Order of assessment and notices of penalty and demand set aside-Matter remanded. [S. 143(3), 144B(7), 156, 270A, 271AAC, Art. 226]