JUDGMENT :

Manmohan, J.

1. Present writ petition has been filed challenging the assessment order dated 23 May 2021 and also notice of demand issued under Section 156 of the Income Tax Act, 1961 [for short ‘the Act’] and notice for initiating penalty proceedings issued under Section 274 read with Section 271AAC(1) of the Act, of even date for the AY 2018-19.

2. The relevant facts of the present case are that the Assessing Officer had extended the timeframe for filing response/objections to the show cause notice and draft assessment order dated 22nd April 2021 from 26th April 2021 to 17th May 2021. As, admittedly, no response/objection was filed by the petitioner, the Assessing Officer proceeded to pass the impugned assessment order dated 23rd May 2021 under Section 143(3) read with Section 144B of the Act in violation of the principle of natural justice.

3. Learned counsel for the Petitioner contends that the Petitioner was unable to file reply due to the lockdown imposed in the NCT of Delhi on 19th April 2021 due to the Covid-19 pandemic. He emphasises that for reasons beyond the Petitioner’s control and in particular COVID-19 pandemic, non-accessibility to login credentials and materi