Allowing the petition the Court held that the order passed under section\u00a0143(3)\u00a0read with section\u00a0144B\u00a0and the consequent notices of demand and initiation of penalty proceedings were in violation of the principles of natural justice since the assessee was unable to reply to the show-cause notice and draft assessment order due to the covid-19 pandemic situation. The assessee\u2019s chartered accountant had confirmed that he was unable to provide the assessee with the login credentials of the Income-tax e-portal and the official records as they were maintained in his office and that he was unable to access them due to the covid-19 pandemic situation. Therefore, the assessment order and the notices for the assessment year 2018-19 were set aside. The assessee was to file its reply to the show-cause notice and the draft assessment order and thereafter the National Faceless Assessment Centre was to pass a fresh assessment order in accordance with law. Court also held that Existence of an alternative remedy under section\u00a0246A\u00a0of the\u00a0Income-tax Act, 1961, is not a bar to the exercise of the writ jurisdiction of the High Court under article\u00a0226\u00a0if the writ petition is filed for enforcement of a fundamental right protected by Part III of the\u00a0Constitution of India\u00a0or where there has been a violation of the principles of natural justice or where the order or the proceedings are wholly without jurisdiction or when the vires of a legislation are challenged. (AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 144B : Faceless Assessment-Violation of principle of natural justice-Unable to file objections due to lockdown-Existence of alternative remedy-Not bar to exercise of writ jurisdiction where principles of natural justice violated-Order and notice set aside. [S. 143(3), 156, 246A, 271AAC(1), 274, Art. 226] <\/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-29433","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7EJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29433","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=29433"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29433\/revisions"}],"predecessor-version":[{"id":29434,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29433\/revisions\/29434"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}