Assessment Order quashed as the adjournment request is neither accepted nor rejected by the AO during Faceless Assessment
Petitioner sought an adjournment for replying to SCN before FAO, which is not denied by the Department.
Clause (xiii) of Section 144B(1) indicates that the Assessee can file a reply on the date and time as specified or also within the extended time on the basis of his request application. There is no dispute that the Department shutdown the window and neither accepted the request of the Petitioner, nor rejected it.
Assessment order quashed with direction to follow SOP.
The copy of the order is as under: