Allowing the petition, that since the assessee did not get opportunity to respond to the additional show-cause notice, there was violation of the principles of natural justice and the assessee could not be relegated to pursue the statutory remedy as the defect could not be cured by affording opportunity to the assessee to prefer appeals. The assessee claimed that despite logging in to join the meeting virtually, the Faceless Assessment Unit did not join. Although it had been recorded by the Faceless Assessment Unit in its order dated March 21, 2024 that the assessee despite being afforded an opportunity to join the virtual meeting it did not join, it was not necessary to consider such issue since the assessment order passed under section 143(3) read with section 144B by the Assessing Officer or Faceless Assessment Unit was vitiated for violation of principles of natural justice. Whether or not the second or additional show-cause could be issued would fall for consideration only when a response was offered by the assessee but there was no contemporaneous response on record. Though the standard operating procedure circulated by the Commissioner, National Faceless Assessment Centre, Delhi, dated August 3, 2022 did not have a statutory force, the National Faceless Assessment Unit could neither feign ignorance nor disregard it. The assessment order passed under section 143(3) read with section 144B by the Faceless Assessment Unit was unsustainable and accordingly set aside. The matter was remanded to the Faceless Assessment Unit with a direction to permit and enable the assessee to file its response to the additional show-cause notice. Consequently, the notice issued under section 274 read with section 271AAD(1)(i) and the notice for penalty under section 274 read with section 271B were quashed. Matter remanded. (AY.2022-23)