Assessee submitted initial reply and uploaded bank statement details as called for. Thereafter, a show-cause notice required submission of reply within a short time; assessee sought adjournment on medical grounds and later attempted to upload reply, but the portal reflected that it was closed. Upon raising a grievance, the assessee was informed that an assessment order had already been passed and, therefore, the portal stood closed. Thereafter, an assessment order under section 147 read with section 144B was passed making an addition of about Rs. 38.63 lakhs under section 69A. On writ, the court held that the order  was passed without giving an opportunity of personal hearing to the assessee; hence, it was set aside, and the matter was to be remanded back to the respondents for fresh consideration after enabling the assessee to file a reply and granting personal hearing. Directions to the Department to open the portal subject to payment of Rs. 2,000 to  Principal Government Naturopathy Medical College and Hospital.  (SJ)(AY. 2017-18)