https://www.taxtmi.com/caselaws?id=466685 An assessment order cannot be sustained where the authority ignores a timely adjournment request and proceeds on an incorrect assumption that the assessee failed to respond. The Madras HC found that the record showed an adjournment request was uploaded on 03.04.2021, and the revenue did not dispute its genuineness. Because the assessment order wrongly stated that no reply had been made to the notice dated 30.03.2021, the assessee was denied a fair opportunity of hearing. The order was therefore vitiated for breach of natural justice and was set aside, with the matter remitted for fresh adjudication after granting reasonable opportunity. en-us Mon, 04 Sep 2023 00:00:00 +0530 Mon, 16 Feb 2026 20:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466685 An assessment order cannot be sustained where the authority ignores a timely adjournment request and proceeds on an incorrect assumption that the assessee failed to respond. The Madras HC found that the record showed an adjournment request was uploaded on 03.04.2021, and the revenue did not dispute its genuineness. Because the assessment order wrongly stated that no reply had been made to the notice dated 30.03.2021, the assessee was denied a fair opportunity of hearing. The order was therefore vitiated for breach of natural justice and was set aside, with the matter remitted for fresh adjudication after granting reasonable opportunity. Case-Laws Income Tax Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466685