JUDGMENT

Manmohan, J. (Oral)--The hearing has been conducted through video conferencing.

2. Present writ petitions have been filed challenging the assessment orders under Section 153A and 143(3) of the INCOME TAX ACT 1961 (hereinafter referred to as the `Act'), notices of demand issued under Section 156 of the Act and notices of penalty issued under Section 274 read with Section 271 (1)(c) dated 09th June, 2021 and 10th June, 2021 for the Assessment Years 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 and 2019-20.

3. Learned counsel for the petitioner states that the impugned assessment orders have been passed in violation of the principles of natural justice and without affording an effective hearing to the petitioner.

4. He further states that the petitioner was entitled to be heard before passing the impugned assessment orders. He contends that the petitioner was under the belief that the date for filing the response to the notice dated 21st April, 2021 was extended indefinitely by a communication sent by the Income Tax Department vide email dated 21st April, 2021 at 6.01 P.M. which did not specify any date for the extension granted, owing to the lockdown imposed in