JUDGMENT

Manmohan, J.:-- (Oral)

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

2. Present writ petition has been filed challenging the impugned assessment order, notice of demand and notice for initiation of penalty proceedings dated 22nd April 2021, issued under Section 143(3) read with Section 144B, Section 156 and Section 274 read with Section 270A of the Income Tax Act, 1961 [the Act] for the assessment year [AY] 2018-2019.

3. Learned counsel for the Petitioner states that the impugned Assessment order has been passed in breach of the principles of natural justice. He states that since the matter was complex in terms of facts and law, a request for personal hearing was made to respondent No. l, via its designated e-portal, on 27thMarch 2021.

4. He contends that Respondent no. l had an obligation to grant a personal hearing to the petitioner in terms of Section 144B(7)(vii) of the Act and since personal hearing was sought and was not granted by respondent no. l before passing the impugned assessment order, the same is contrary to law.

5. Ms. Vibhooti Malhotra, learned counsel for the respondents, states that the respondents have no objection if this Court were to set asi