2022 (1) TMI 1105

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..... hu 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 had filed a regular return on 24.10.2018 under Section 139 of the Income Tax Act, 1961. Thereafter, a notice issued under Section 143(2) of the Income Tax Act on 22.09.2 .....

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..... 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 recognised such request in a letter. 3.Opposing the prayer, the learned counsel for the respondent submits that the petitioner had an opportunity to request for a persona .....

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..... y 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 assessees who may not be fully aware of the new system, the impugned Assessment order is quashed and the case is remitted back to the respondent to pass a speaking order with .....

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