2021 (9) TMI 1576

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....ve for Respondents. P.C.: 1. Petitioner has approached this court alleging gross injustice at the hands of respondents in as much as respondents have violated principles of natural justice. 2. Though various points have been raised in the petition we can restrict it to the period starting from 16/04/2021. Petitioner received a Show Cause Notice dated 16/04/2021 for Assessment Year 2018-19....

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....e fact that petitioner has sought an adjournment is available in the e-proceeding seeking adjournment extract (screen shot) which is annexed at Exhibit G to the petition. Respondent, however, went ahead and passed an Assessment Order dated 26/05/2021 in terms of the draft that was sent to petitioner. In the Assessment Order respondent states that petitioner had not filed any submissions or documen....

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....d 25.04.2021. In backdrop of this notification, the Assessing Officer waited for over a month and did not pass the assessment order in order to provide the assessee due opportunity to file his submission. The assessee had time to respond to this notice till 26.05.2021, the date on which final assessment order is passed. The assessee even after expiry of more than one month did not file any reply n....

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....exed the order sheet details in the matter. From the order sheet details it appears that on 19/04/2021 itself the draft assessment order was sent to Regional e-Assessment Unit for approval. On the same day it was approved and review report was filed and on 20/04/2021 review report was approved concurring with the assessment unit. On 22/04/2021 comments of the review officer was endorsed and approv....