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TMI Blog2022 (2) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice dated 17.09.2021 shows that the National Faceless Assessment procedure incorporated under Section 144B has not achieved the purpose it was envisioned. The idea of Faceless Assessment is to ensure that there is no personal interaction and no physical contact to rule out any irregularities which were noticed prior to incorporation of Section 144B of the Income Tax Act. As the Assessment orders runs to 56 pages and has been passed within two days of the time fixed shows it has been passed in gross violation of principle of natural justice. The impugned order is set aside and the case is remitted back to the respondents to pass a fresh speaking order within a period of forty five (45) days from the date of receipt of a copy of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.Appearing on behalf of the petitioner, learned counsel for the petitioner further submits that without any reply, the respondent has straight away proceeded to issue a show cause notice dated 17.09.2021 which encloses a Draft Assessment order and called upon the petitioner to respond by 20.09.2021 giving a very short period of time for the petitioner to respond. It is submitted that the respondents passed the impugned assessment order on 21.09.2021 and therefore the impugned order is liable to be quashed. 4.Appearing on behalf of the respondents, the learned Senior Standing Counsel for the respondents submits that this is not a new case. The dispute pertains to the Assessment year 2011-12 and the matter had gone up to the Tribunal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 24.08.2021. The reply of the petitioner to the aforesaid notice reads as under:- ''In the heading of the proceedings it is stated to under Section 144 of the Act. The web site of the department is not functioning since 01.06.2021 and it was very difficult to even to log into the site. In these circumstances, it is very difficult to upload all the details called for. Even today I have received a notice dated 23.08.2021 and I could not find the said notice in the web site of the department. Therefore I request your goodself to kindly wait till the issue of functioning of the website incometax.gov.in is fully functional.'' 9.The respondent have not responded to the above communication of the petitioner dated 24.08.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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