Sanjeev Kumar Bidhuri Vs National Faceless Appeal Centre (Delhi High Court)
The Delhi High Court allowed a writ petition challenging an assessment order dated 28.02.2026 passed under Sections 143(3) and 144B of the Income Tax Act, 1961 for Assessment Year 2024-25, along with the consequential demand notice issued under Section 156.
The petitioner had filed his income tax return on 30.12.2024 declaring an income of Rs. 7,61,260. During the assessment proceedings, the Assessing Officer issued notices dated 24.06.2025 and 14.01.2026 seeking information and supporting documents. A further show cause notice dated 06.02.2026 required the petitioner to respond by 13.02.2026.
On 12.02.2026, one day before the scheduled date for reply, the petitioner sought adjournment up to 28.02.2026 stating that he was gathering the necessary material. According to the petitioner, he did not participate in the proceedings on 13.02.2026 as he expected the adjournment request to be accepted.
The Assessing Officer stated that since no reply was furnished, the assessment order was passed on 28.02.2026. The petitioner argued that the order violated the principles of natural justice because his genuine adjournment request had not been properly addressed. He contended that he neither received any communication rejecting the request nor any intimation regarding the next hearing date. He further submitted that he had filed his reply on 28.02.2026, but the Assessing Officer passed and uploaded the assessment order on the same day without considering the reply.
