The assessee has requested for personal hearing, which was not granted and the order was passed. On Writ the Court held that the Assessing Officer should have, dealt with above request, i.e., either rejected request made or accommodated petitioner, having regard to circumstances put forth by her.  However, Assessing Officer having proceeded to pass assessment order, even when time frame for passing assessment order stood extended till 30-6-2021. Assessment order as also consequential notice of demand and notice for initiating penalty proceedings were to be set aside.  (AY. 2018-19)