Umkal Healthcare (P) Ltd. v. NFAC (2021) 283 Taxman 504 (Delhi)(HC)

S. 144B : Faceless Assessment-Violation of principle of natural justice-Opportunity of personal hearing was not granted-Order was set aside-Directed the Assessing Officer to pass a reasonable order in accordance with law. [S. 143(3), 144B(7), Art. 226]

Assessing order was passed without granting opportunity of personal hearing. On writ the High Court held that there was no hearing had been granted to assessee before passing impugned assessment order passed under section 143(3) read with section 144B, there was a violation of principles of natural justice as well as mandatory procedure prescribed in Faceless Assessment Scheme, assessment order as well as demand notice and all proceedings initiated pursuant thereto were to be set aside and matter was to be remanded back to Assessing Officer for adjudication afresh.  (AY. 2018-19)