Court allows petitioner to respond to penalty notice on rescheduled date, grants exemption in separate application.

The court declined to entertain the petitioner's challenge to the assessment order, noting the availability of a statutory remedy for appeal. However, due to the petitioner's court appearance conflicting with an Income Tax Officer hearing, the court allowed the petitioner to respond to a penalty notice and appear on a rescheduled date. The Assessing Officer agreed to this arrangement, resulting in the disposal of the petition. Additionally, the court granted exemption in a separate application, subject to all just exceptions, and disposed of the matter.

---

---

Issues:
1. Challenge to assessment order by petitioner
2. Request for exemption and rescheduling of hearing date

Analysis:
1. The petitioner filed a petition challenging the assessment order dated 23.12.2019 passed by the Income Tax Officer, Ward 30(6), New Delhi. The court noted that the petitioner has a statutory remedy to appeal against the assessment order before the CIT (A) and thus declined to entertain the present petition. The petitioner claimed to have received a notice requiring her presence to show cause against a penalty under Section 271(1)(c) of the Income Tax Act on the same day as the court hearing. Due to her presence in court for the petition, she could not attend the hearing before the Income Tax Officer. Consequently, the court allowed the petitioner to respond to the notice and appear before the Income Tax Officer on a rescheduled date of 05.02.2020 at 12:45 PM, with no further notice required. The Assessing Officer present in court consented to this arrangement, leading to the disposal of the petition in these terms.

2. In a separate application, the court granted exemption subject to all just exceptions and disposed of the matter.

---