JUDGMENT

Manmohan, J. (Oral)--The petition has been heard by way of video conferencing.

2. Present writ petition has been filed challenging the Impugned Assessment Order dated 31st May 2021 passed by the Respondents in light of Section 144B (7) and Section 144B (9) of the Income Tax Act, 1961 [the Act] and all proceedings initiated pursuant thereto.

3. Learned counsel for the Petitioner states that the Show Cause Notice with draft Assessment Order was issued on 19th March 2021 by NFAC giving time to file reply till 23:59 hours of 25th March 2021. He points out that the Petitioner responded to above Show Cause Notice within the short time pleading that the matter requires explanation due to complexity of facts and requested for video conference (VC) hearing. He also states that subsequently, separate requests were made by the Petitioner assessee seeking opportunity of personal hearing however, the Respondents without paying heed to the Petitioner's requests, issued more notices.

4. He emphasises that the impugned order dated 31st May 2021 was passed without providing personal hearing as was requested in replies dated 25th March 2021 and 13th April 2021 which is a serious viola