TaxTMI 
TaxTMI 
2026 (10) TMI 614
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....itioners' tax was finalised by the competent authority. 3. The petitioner has prayed for setting aside of the final assessment order passed by the respondents. The direction has been sought in the writ petition to adjudicate afresh and pass an appropriate assessment order. 4. It is submitted by learned Senior Advocate appearing for the petitioner that the alleged assessment order was passed by the respondents without affording the petitioner an opportunity of hearing. 5. Learned Senior Advocate for the petitioner also submits that the petitioner received a draft assessment order and a notice to show cause. The petitioner received such show cause as well as the draft assessment. It was not indicated in the notice to show cause that ....
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....firmation on submission of seeking adjournment request on pages 108 and 109 generated from the portal. On March 18, 2021, the final assessment order was passed by the assessing authority which was finalised on the basis of the draft assessment order. 9. In Para 2.1 of such assessment order it was noted that as follows: "A show cause notice alongwith draft assessment order was issued on 09-03-2021 whereby date of compliance was fixed on 11-03-2021. This notice has been duly delivered through e-mail on 09-03-2021 at 12.51 PM. But till date assessee has not filed any response in compliance to above show cause. Hence, assessment is completed as under." 10. Such noting in the impugned assessment order and the notice to show cause ....
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.... request was raised by assessee on 11th March, 2021 and inwarded in ITBA on 29th April, 2021 as ITBA supported inwarding adjournment entries from the same date...". 17. Therefore, from aforesaid communication it is evident that the adjournment petition filed on behalf of the writ petitioner was not placed before the assessing authority for consideration and the assessing authority passed the final assessment order without having the opportunity to consider such application. The petitioner after submitting his adjournment application on March 11, 2021 and having generated the reports from the portal of the income tax that such application was duly submitted, was under the impression that the matter would be taken up on or after March 25, ....