https://www.taxtmi.com/caselaws?id=800671 Final assessment is unsustainable where a timely uploaded adjournment request is not considered because of a system-related inwarding delay. Natural justice requires a meaningful opportunity for the assessee to respond before finalisation. Portal records showing that the request was filed within the compliance period, but was not placed before the Assessing Authority, negate the premise that no response was filed. Proceeding with assessment without considering that request or affording an effective hearing breaches procedural fairness. en-us Tue, 06 Oct 2026 00:00:00 +0530 Fri, 09 Oct 2026 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800671 Final assessment is unsustainable where a timely uploaded adjournment request is not considered because of a system-related inwarding delay. Natural justice requires a meaningful opportunity for the assessee to respond before finalisation. Portal records showing that the request was filed within the compliance period, but was not placed before the Assessing Authority, negate the premise that no response was filed. Proceeding with assessment without considering that request or affording an effective hearing breaches procedural fairness. Case-Laws Income Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800671