S.144B – Cryptic unreasoned order of three lines rejecting Petitioners objections passed – Faceless Assessment order set-aside.

Faceless Assessing Officer passed the following order on petitioners objection to draft assessment order:

“The reply of the assessee has duly been considered and also in the VC, the assessee has failed to explain his issue properly. Therefore, the reply of the assessee is not acceptable/tenable.”.

It was held that the order was cryptic unreasoned order and same was set-aside. Matter restored to Jurisdictional Assessing Officer for fresh order on merits.