JUDGMENT

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

Rajiv Shakdher, J. (Oral)--The captioned writ petition was placed before us for hearing, for the first time, on 21.05.2021. On that date, the following relevant facts, regarding the merits of the case, were recorded:

"3. The petitioner has assailed the assessment order dated 22.04.2021, as also the notice of demand and notice for initiation of penalty proceedings.

4. The principal submission of the petitioner is that there has been a breach of principles of natural justice.

5. According to the petitioner, a show cause notice-cum-draft assessment order was issued to him on 16.04.2021 whereby time was granted to file response/objections by 23:59 hours on 19.04.2021.

6. The petitioner claims that a preliminary reply was sent to the assessing officer, wherein, the difficulty faced by him was articulated. It was indicated that the petitioner would not be able to file a reply on merits, [although all queries qua the notice issued under Section 142(1) of the Income Tax Act, 1961 (in short the "Act") had been replied to], on account of his wife and son being admitted to a hospital on 12.04.2021 and 14.04.2021 r