HC set-asides faceless assessment order passed without granting hearing opportunity

Cisco Systems Services B.V. – India Branch Vs DCIT (ITAT Bangalore)

In the present case, the Ld.AO passed the draft assessment order u/s. 143(3) r.w.s. 144C (13) of the Act on 23.03.2016 which is accompanied with demand notice issued u/s. 156 of the Act dated 23.03.2016. It is also noticed that in the draft assessment order, the Ld. AO recorded the statement as follows:-

‘Demand notice issued accordingly. Penalty proceedings

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