On writ the court set aside the assessment order dated April 21, 2021 and remanded the matter back to the Assessing Officer, directing him to grant an opportunity of hearing to the assessee by way of video conferencing and thereafter pass an order.
SDS Infratech Pvt. Ltd. v. National Faceless Assessment Centre (2021) 437 ITR 314 (Delhi)(HC)
S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Video conferencing-Variation of income is proposed-Matter remitted back to Assessing Officer to grant opportunity of hearing. [S. 144B(7), Art. 226]