Held that the material on record showed that the respondent had already taken all efforts to send the notices to the assessee physically as well as by uploading them in the e-portal. Further, it was clear that only due to inaction on the part of the assessee in filing the reply, the assessment order came to be passed. Hence, the order passed under section 144 read with section 147 of the Income-tax Act, 1961 was valid (AY.2021-22)