Mudar Sudheer v. UOI (2022) 287 Taxman 213 /113 CCH 350 (AP)(HC)

S. 144B : Faceless Assessment-Principle of natural justice-Specific request for personal hearing-Order passed without following mandatory provisions-Order set aside-Matter remanded. [S. 144B(7)(vii)(ix), Art. 226]

Held that the order  without affording opportunity of hearing to assessee, though a specific request was made by assessee for personal hearing in terms of section 144B(7)(vii)(ix), it amounted to violation of principles of natural justice as well as mandatory provisions of section 144B(7)(vii)(ix) and, hence, impugned assessment order was not sustainable in law and same was liable to be set aside.Matter remanded.