Is Silence by the Assessing Officer on an Adjournment Request During Assessment Proceedings a Violation of Principles

Once an assessee files an online adjournment request during assessment proceedings, is the Assessing Officer legally bound to pass a clear order either accepting or rejecting the request and thereafter communicate the next date of hearing through e-mail or by making an appropriate entry on the ITBA portal?

Recently, the Delhi High Court has addressed this issue directly in favour of the assessee by quashed and set aside the case in Sanjeev Kumar Bidhuri v. National Faceless Appeal Centre (W.P.(C) 3934/2026).

What Did the Delhi High Court Decide? (Paras 19 to 23 of the Order Simplified)

– The Delhi High Court held that when an assessee files an adjournment request during assessment proceedings, the Assessing Officer must pass a clear order either accepting or rejecting the request and communicate the next date of hearing through e-mail or by making an appropriate entry on the ITBA portal.

– The Court observed that if no decision on the adjournment request is communicated, the assessee remains unaware of the effective hearing date, resulting in violation of principles of natural justice.

– The Court further held that where the assessee had filed its reply within the time sought in the adjournment application, the Assessing Officer was duty bound to consider the same before passing the assessment order.

– In para 20, the Court specifically observed: “It is clear that the petitioner’s right of being heard has been infracted and the violation of petitioner’s Fundamental Right guaranteed by Article 14 of the Constitution of India is apparent.”

– Accordingly, the High Court quashed the assessment order and demand notice, directed a de novo assessment, and issued specific guidelines and timelines for completion of the fresh assessment proceedings.

 

W.P.(C) 3934-2026