JUDGMENT :

MANMOHAN, J.

1. The petition has been heard by way of video conferencing.

2. Present writ petition has been filed challenging the assessment order and demand notice dated 11th June, 2021 passed by the National Faceless Assessment Centre, Delhi under Section 143(3) read with Section 144B. Petitioner also seeks stay on the demand arising out of the impugned assessment order.

3. Learned counsel for the Petitioner states that the impugned assessment order has been passed without observing the principles of natural justice, inasmuch as, the compliance date for show cause-cum-draft assessment order dated 23rd May, 2021 was 07th June, 2021. He points out that the action of the Respondent in passing the impugned assessment order was in violation of the directions issued vide Notification No. 486/2020-21 dated 19th May 2021 by Directorate of Income Tax (Systems) and CBDT press release dated 20th May, 2021 which inter alia provided regarding non-availability of e-filing services from 01st June, 2021 to 06th June, 2021 and also provided that "All officers may be directed to fix any compliances only from 10th June onwards to give taxpayers time to respond on the new system. If they have