The notice was received by the assessee via e-mail on April 20, 2021 at 03:06 hours. The assessee filed an application via the e-portal and sought a day’s adjournment, i. e., till April 22, 2021. An assessment order was passed under section 143(3) read with section 144B of the Income-tax Act, 1961, dated April 22, 2021. On the same day a notice of demand under section 156 and a notice under section 274 read with section 271AAC(1) for penalty proceedings were also issued. On a writ petition contending that no response was received with respect to the request for adjournment, that the objections raised by the assessee were not considered and that the principles of natural justice were breached. The court set aside the assessment order dated April 22, 2021, passed under section 143(3) read with section 144B and directed the National Faceless Assessment Centre to pass a fresh order after considering the objections filed by the assessee qua the notice dated April 19, 2021.(AY. 2017-18)