Allowing the petition the Court held, that the National Faceless Assessment Centre had acted in an arbitrary manner in not giving an opportunity of a personal hearing to the assessee as required under the provisions of section 144B as also specified in the show-cause notice dated February 3, 2022 itself on the issue of disallowance of the claim of the assessee that her agriculture income was exempted from tax. It ought to have either responded to the assessee’s request for an extension of time till February 25, 2022 for filing her reply to the show-cause notice, by rejecting her request or provided for an online hearing by way of video conferencing. In the order of assessment dated February 3, 2022, the notice of demand under section 156 and notice for initiating penalty proceedings under section 274 read with section 270A were set aside. The National Faceless Assessment Centre was directed to give an opportunity of a personal hearing to the assessee through video conferencing and pass a fresh order after considering her response.(AY.2020-21)