Appellate Tribunal remanded assessment order to the Assessing Officer . The Notice was issued under Faceless Assessment Scheme, 2019, before the revenue Authority at Delhi . The assessee filed the writ petition stating that the nature of case required production and explanation of various documents and Faceless Assessment in Delhi may not be satisfactory in circumstances . Court held that on an appreciation of order of Appellate Tribunal, merit was found and accordingly notice issued under Faceless Assessment Scheme, 2019 was to be stayed . Court also directed the respondent to initiate proceedings for personal hearing by the original Assessing Officer . (AY. 2011-12)
Nandakumar T.G. v. ITO (2021) 281 Taxman 259 (Ker.) ( HC)
S. 144B : Faceless Assessment – Order set aside by the Appellate Tribunal of Cochin Bench – Notice issued by the Faceless assessment unit from Delhi – Notice issued under faceless assessment Scheme was stayed- Respondent was directed to initiate proceedings for personal hearing by the original Assessing Officer . [ Art. 226 ]