Natural justice requires setting aside an assessment if a portal adjournment request was ignored, and ordering a fresh hearing.

Failure to consider an extant adjournment request recorded on the department's electronic portal violates the taxpayer's right to a reasonable opportunity to present material and be heard, constituting denial of natural justice. Where an assessment proceeds on the premise that no response was received despite portal evidence and the genuineness of that evidence is not contested, the assessment cannot stand. The operative effect prescribed is quashing of the impugned assessment and remittal for fresh disposal after affording the taxpayer a hearing in accordance with law within the specified four month period.

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Issues: Whether the assessment order dated 19.04.2021 suffers from violation of principles of natural justice by proceeding to pass the order without considering the petitioner's adjournment request dated 03.04.2021 in response to notices under Sections 142(1) and 143 of the Income Tax Act, 1962.

Analysis: The factual record shows an electronic portal entry evidencing the petitioner's adjournment request dated 03.04.2021 seeking extension to 15.04.2021. The assessing authority's order proceeds on the premise that no response to the notice dated 30.03.2021 was received. The revenue did not challenge the genuineness of the portal screenshot. The proceedings under Sections 142(1) and 143 of the Income Tax Act, 1962 require that a taxpayer be afforded a reasonable opportunity to present material and be heard before adverse findings are recorded. Where an assesssment is completed without addressing an extant adjournment request recorded on the department's portal, the failure to consider that request amounts to denial of a reasonable opportunity of hearing.

Conclusion: The assessment order dated 19.04.2021 is set aside for non-consideration of the petitioner's adjournment request and remitted to the assessing authority for fresh disposal after affording the petitioner a reasonable opportunity of hearing and in accordance with law within four months from receipt of the order.

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