Court grants petitioner exemption from fees and affidavits, sets aside assessment order, demands fresh hearing.

The court granted the petitioner exemption from filing court fee and affidavits within three days. The assessment order, demand notice, and penalty proceedings challenged in the writ petition for the assessment year 2018-2019 were set aside. The petitioner's denial of a personal hearing before the assessment order was passed was deemed a breach of natural justice. The court directed a fresh assessment order be passed after providing a personal hearing to the petitioner via video-conferencing, upholding natural justice.

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Issues:
1. Exemption from filing court fee and affidavits
2. Challenge to assessment order, demand notice, and penalty proceedings
3. Denial of personal hearing before passing assessment order
4. Breach of natural justice due to failure to consider detailed objections
5. Setting aside the assessment order and related notices

Exemption from filing court fee and affidavits:
The petitioner sought exemption from filing court fee and sworn/notarized/affirmed affidavits. The court directed the petitioner to submit the affidavits and court fee within three days of the court resuming normal work pattern.

Challenge to assessment order, demand notice, and penalty proceedings:
The writ petition challenged the assessment order dated 26.05.2021, the demand notice under Section 156 of the Income Tax Act, and the notice for penalty proceedings under Section 271AAC(1) of the Act for the assessment year 2018-2019.

Denial of personal hearing before passing assessment order:
The petitioner was aggrieved by not being granted a personal hearing before the assessment order was passed. Despite requesting a video-conferencing hearing due to COVID-19 circumstances, the petitioner's request was not addressed, and the assessment order was passed without a personal hearing.

Breach of natural justice due to failure to consider detailed objections:
The court noted that the Assessing Officer should have considered the petitioner's request for a personal hearing, especially given the circumstances explained by the petitioner related to COVID-19. The failure to address the request for a hearing and pass the assessment order without accommodating the petitioner's situation was considered a breach of natural justice.

Setting aside the assessment order and related notices:
The court set aside the assessment order dated 26.05.2021, along with the consequential notice of demand and notice for initiating penalty proceedings. The Assessing Officer was directed to pass a fresh assessment order after providing a personal hearing to the petitioner via video-conferencing, ensuring natural justice is upheld. The court disposed of the writ petition accordingly.

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