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2021 (5) TMI 1009 - DELHI HIGH COURTAssessment completed in consonance with the draft assessment order - HELD THAT:- As according to us, once a request for accommodation was made, it was incumbent upon the assessing officer to deal with the same, and thereafter, take next steps in the matter, albeit, as per law. Therefore, the petitioner, to our minds, is correct, in submitting that no opportunity was given to respond to the show-cause notice cum draft assessment order dated 02.04.2021. We are inclined to set aside the impugned assessment order dated 12.04.2021. It is ordered accordingly. Liberty is, however, given to the assessing officer to pass a fresh assessment order, after giving an opportunity to the petitioner, to respond to the show-cause notice cum draft assessment order dated 02.04.2021. To hasten the proceedings, it has been suggested by Mr. Agarwal that the petitioner can proceed to file a response immediately, and submit the same with the assessing officer. It is directed accordingly. The petitioner will file its response within two weeks of receipt of a copy of this order. The concerned assessing officer will grant a personal hearing to the authorized representative of the petitioner, albeit, via the videoconferencing mechanism
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