The notice was received by the assessee via e-mail on April 20, 2021 at 03:06 hours. The assessee filed an application via the e-portal and sought a day\u2019s adjournment, i. e., till April 22, 2021. An assessment order was passed under section\u00a0143(3)\u00a0read with section\u00a0144B\u00a0of the\u00a0Income-tax Act, 1961, dated April 22, 2021. On the same day a notice of demand under section\u00a0156\u00a0and a notice under section\u00a0274\u00a0read with section\u00a0271AAC(1)\u00a0for penalty proceedings were also issued. On a writ petition contending that no response was received with respect to the request for adjournment, that the objections raised by the assessee were not considered and that the principles of natural justice were breached. The court set aside the assessment order dated April 22, 2021, passed under section\u00a0143(3)\u00a0read with section\u00a0144B\u00a0and directed the National Faceless Assessment Centre to pass a fresh order after considering the objections filed by the assessee qua the notice dated April 19, 2021.(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143(3) : Assessment-Faceless assessment-Natural justice violated-Order was passed before time granted-Order and notices are set aside-Directed to grant a personal hearing to the authorised representative. [S. 144B, 156, 271AAC, 274] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-22118","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5KK","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22118","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=22118"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22118\/revisions"}],"predecessor-version":[{"id":22119,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22118\/revisions\/22119"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}