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An order passed without considering the reply to the show cause and draft assessment order filed by the taxpayer is liable to be quashed and set aside on the ground of non application of mind as held in [2022] 20 ITR-OL 195 (Guj). In this case a faceless assessment has been made without considering the submissions and request for personal hearing made in e-portal of which e-proceeding response acknowledgment number has been generated.


The Court held that the aforesaid is suggestive of the fact that the AO failed to consider the reply filed by the assessee and proceeded to pass the impugned assessment order which is equivalent to a case of non application of mind. 

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