9911796707
TMI Blog2022 (1) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... filing reply to the show cause notice - HELD THAT:- Considering the fact that the mistake has arisen on account of the new system which has introduced a new method namely faceless assessment under the Income Tax Act, 1961 and considering the fact that the impugned order has been passed without following the principles of natural justice and considering the fact that the system is new and the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .21272 & 21273 of 2021 - - - Dated:- 13-12-2021 - THE HONOURABLE MR.JUSTICE C.SARAVANAN For Petitioner : Mr.Srinath Sridevan For Respondent : Mr.Prabhu Mukunth Arun Kumar Junior Standing Counsel for Mrs.Hema Muralikrishnan Senior Standing Counsel ORDER The petitioner has challenged the Impugned Assessment Order dated 27.08.2021 for the Assessment Year 2018-19. The petitioner h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the option to the petitioner to click the option for a personal hearing. Though the petitioner wanted a personal hearing, the petitioner did not use the pressing option in the dash board for a personal hearing under the new regime with effect from 01.04.2021. The respondent has now passed the impugned order without giving the petitioner an opportunity of personal hearing on the system does not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted for a personal hearing, in the letter and in the system. Considering the fact that the mistake has arisen on account of the new system which has introduced a new method namely faceless assessment under the Income Tax Act, 1961 and considering the fact that the impugned order has been passed without following the principles of natural justice and considering the fact that the system is new and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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