S. 143 (3) : Assessment – E-Assessment – Non furnishing draft assessment order – Order not having been passed in conformity with the requirements of the Faceless Assessment Scheme, 2019 held to be non-est and shall be deemed to have never been passed-Order was quashed and set aside. [S. 143(3A), 143(3B), Art. 226]

In response to various notices the assessee filed the reply and also requested for personal hearing. The assessment was completed without passing the mandatory draft assessment order. The assessee challenged the assessment order by filing the writ petition. Though in the assessment order it was stated that the draft assessment order was provided with the show cause notice dated 1st February, 2021, from the affidavit in reply it was found that draft assessment order was generated in ITBA system only on 25th February, 2021. The Court held that order not having been passed in conformity with the requirements of the Faceless Assessment Scheme, 2019 held to be non-est and shall be deemed to have never been passed- Order was quashed and set aside. Referred CBDT order dated 13-8-2020. (WP No. 3195 of 2021 dt. 21-9-2021, AY. 2018 -19)

C0RAM : Hon’ble Mr. Justice K. R. SHRIRAM and Hon’ble Mr. Justice M. S. KARNIK