JUDGMENT :

[Court hearing convened via video-conferencing on account of COVID-19]

RAJIV SHAKDHER, J.:

1. This writ petition is directed against the assessment order dated 12.04.2021. The impugned assessment order concerns the assessment year 2018-2019.

2. On the previous date, i.e., 26.04.2021, when the matter came up before us, for the first time, we had issued notice to the respondents and the following aspects were recorded. These aspects, in essence, captured the core grievance of the petitioner:

“2. Mr. Gautam Jain, who appears on behalf of the petitioner-assessee, says that a notice dated 02.04.2021 has been served on the petitioner concerning the assessment year (in short “AY”) 2018-2019 to show cause as to why the assessment should not be completed in consonance with the draft assessment order.

2.1 Mr. Jain goes on to state that the response to the said show cause notice had to be served on the revenue by 05.04.2021.

2.2 It is Mr. Jain’s contention that since the timeframe accorded to respond was short, a request for extension of time was made via the designated portal on 05.04.2021. Mr. Jain states that time was sought to respond to the said show cause notice till 19.04.2021.

3. W