Held, allowing the petition, that the reassessment order under section 147 violated the elementary principles of natural justice and, therefore, was unsustainable. Though April 14, 2023, was fixed in the notice dated April 10, 2023, under section 144B, no orders were passed on April 14, 2023, by the National Faceless Assessment Centre, and no further date was fixed. The assessee had filed its reply on May 1, 2023, on the Department’s portal. The National Faceless Assessment Centre passed the order on May 2, 2023, without considering the reply of the assessee. The order was ex parte and without application of mind inasmuch as, the reply of the assessee had not been considered at all. The reassessment order was set aside, and the matter was remitted back to the National Faceless Assessment Centre for consideration afresh and passing a fresh order after affording due opportunity of hearing to the assessee. (AY.2015-16)