ORDER :

SONIA GOKANI, J.

1. This Court at the time of issuance of notice on 15.11.2021 passed the following order:

“The petitioner is before this Court challenging under Article 226 of the Constitution of India. The Assessment order passed under Section 143(3) read with Section 144B of the Income Tax Act on the ground of non-compliance of the provision of law. It is the grievance on the part of the petitioner that the respondent has failed to follow the procedure under Section 144 B and straightaway pass the order of assessment without issuing the show cause notice cum draft assessment order for giving any opportunity of hearing to the petitioner.

The prayer sought for are as follows:

7 (a) quash and set aside the impugned order at Annexure-’A’ to this petition;

(b) pending the admission, hearing and final disposal of this petition, to stay implementation and operation of the order at Annexure-A to this petition and stay the demand notice at Annexure ‘G’ to this petition and the Penalty notice at Annexure-H to this petition.

(c) any other and further relief deemed just and proper be granted in the interest of justice;

(d) to provide for the cost of this petition.

3. We have heard the learned Advocate Mr. Bandish Soparkar who has not disputed that for the proposed variation a show cause notice has not been issued. We could notice from 24.8.2021 show cause notice issued to the petitioner the variation has been proposed by the law officer concerned. He has taken us to the order which is impugned dated 22.9.2019 urging fervently that neither there is draft assessment order nor there is a compliance of the provision of Section 144 B particularly empasising on 144 B(1) (xxv) to (xxxii).

4. Issue Notice as to interim relief returnable on 22.11.2021.

5. Direct Service is permitted today by Speed Post.”

2. Thereafter, since the Jurisdictional Assessing Officer was to be joined as a party respondent, the order was passed on 25.11.2021 which deserves to be reproduced:

“1. Draft amendment moved today is permitted by joining jurisdictional Assessing Officer as a party from Vadodara and National Faceless Assessment Centre, New Delhi will be a separate party. Necessary amendments to be carried out today itself.

2. Let the service through the speed post be made to the National Faceless Assessment Centre, New Delhi by next week.

3. We have heard the learned advocate, Mr.B.S.Soparkar appearing for the petitioner and learned senior standing counsel, Mr.Varun Patel appearing for respondent-department.

4. Request has been made by the learned senior standing counsel, Mr.Varun Patel to grant the time as there is no detail obtained from the National Faceless Assessment Centre and it is not feasible for him to get it in a near future. It is also further submitted that the cause title since was not proper, the concerned officer also was unable to provide the necessary instructions.

5. We have also heard learned advocates on both the sides on the interim relief as the time is expiring on 29.11.2021 for preferring the appeal.

6. Noticing the nature of litigation and the averment set out questioning the noncompliance of provision of law, we are inclined to accede to the request of stay the implementation and operation of the assessment order dated 27.09.2021 till 14.12.2021.

7. Affidavit-in-reply shall be filed in the instant case on or before 14.12.2021.”

3. Affidavit-in-reply has been filed for and on behalf of the respondent by the learned senior standing counsel, Mr.Varun Patel, where he has given the chronology of events to say that the draft assessment order after being approved by the Range Head of the Faceless Assessment Unit was sent to Assessing Officer of Faceless Assessment Unit on 22.09.2021. He submitted the draft for review to National Faceless Assessment Centre on 23.09.2021. The Assessing Officer sent the draft assessment order to the Assessee on 23.09.2021 bearing the same date without any notings/remarks. Thereafter, National Faceless Assessment Centre sen