TMI Blog2021 (6) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... n 26.04.2021, was not dealt with by the AO and the AO proceeded to pass the impugned assessment order on 27.04.2021. AO could have easily accommodated the petitioner, in view of the fact that the limitation for passing the assessment order stood extended by the Central Board of Direct Taxes till 30.06.2021. We are, thus, of the opinion that given the circumstances, which have been adverted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hlok Chandra, Ms. Mansie Jain and Mr.Shrey Chakrobatry, Advs. RAJIV SHAKDHER, J. 1. Mr. Shlok Chandra, who appears for respondent no.2/revenue, which is the contesting respondent, says that he does not wish to file a counter-affidavit and will argue in the matter on the basis of the record, presently available with the court. 2. Thus, with the consent of counsel for the parties, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de a request for adjournment on 26.04.2021 via the revenue‟s e-portal. Mr. Jain states, accommodation of fifteen days was sought, as Delhi was in lockdown since 19.04.2021, due to which the assessee was not able to access his records. 1.4 Besides this, Mr. Jain says that the request for accommodation was sought, as the chartered accountant/counsel of the petitioner had been afflicted w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idavit, we would have to accept the same as being correct in view of the counter-affidavit not having been filed by the respondents. 3. Thus, the crux of the matter is: whether the timeframe granted to file reply/objections to the show cause notice-cum-draft assessment order was narrow, given the fact that there was a lockdown imposed in Delhi, since 19.04.2021, and the circumstances brought fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent/revenue, in its show cause notice-cum-draft assessment order dated 22.04.2021. 3.4. Accordingly, the impugned assessment order dated 27.04.2021, concerning the assessment year 2018-2019, is set aside. Liberty is, however, given to the AO to take next steps in the matter, albeit, as per law. 4. The writ petition and the pending application are disposed of in the aforesaid te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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