https://www.taxtmi.com/caselaws?id=309380 The court set aside the Assessment Order dated 27.03.2021 under the Income Tax Act, 1961, due to the respondent's failure to respond to the petitioner's adjournment request, which was made for valid reasons related to COVID-19 and festival commitments. The court emphasized the importance of providing a reasonable opportunity to the assessee and ensuring procedural fairness. Penalty proceedings and demand notices were also revoked, with directions for the assessing officer to allow the petitioner an opportunity to respond, including a personal hearing if requested, and to decide the matter in accordance with the law. en-us Mon, 20 Dec 2021 00:00:00 +0530 Tue, 29 Aug 2023 21:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309380 The court set aside the Assessment Order dated 27.03.2021 under the Income Tax Act, 1961, due to the respondent's failure to respond to the petitioner's adjournment request, which was made for valid reasons related to COVID-19 and festival commitments. The court emphasized the importance of providing a reasonable opportunity to the assessee and ensuring procedural fairness. Penalty proceedings and demand notices were also revoked, with directions for the assessing officer to allow the petitioner an opportunity to respond, including a personal hearing if requested, and to decide the matter in accordance with the law. Case-Laws Income Tax Mon, 20 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309380