The Assessing Officer, after a period of inaction for six months following the assessee’s submissions on 09.03.2021 and 16.03.2021, issued a draft assessment order on 23.09.2021. The assessee was given only three working days to respond and its subsequent request for a short adjournment and a personal hearing was not granted before the final assessment order was passed on 29.09.2021. The High Court, condemning the conduct of the officer, observed that the lack of time for a hearing was a direct result of the officer’s own delay. Holding this to be a clear violation of the principles of natural justice, the Court quashed the impugned assessment order. The matter was remanded for fresh adjudication with directions to pass a new order after affording the assessee a proper personal hearing and an opportunity to file a supplementary response to the draft order.