Allowing the petition the Court held that the assessee had asked for a personal hearing of its objections. This personal hearing was not a matter of right but was at the discretion of the Chief Commissioner or the Director General in charge of the Regional Faceless Penalty Centre. The order did not say anything about whether the request for personal hearing was acceded to or not. The order was not valid. (The order passed by the first respondent was set aside solely on the ground that a decision regarding the assessee’s request for personal hearing had not been decided one way or the other in accordance with the Scheme.)(The Faceless Penalty Scheme, 2021 [2021] 430 ITR (St.) 2). (AY.2016-17)(SJ)