Assessee filed an application under section 264 and notice under section 264 was issued to assessee on 6-3-2021, setting a hearing for 10-3-2021. Assessee could not attend hearing and did not request an adjournment.  No order was passed on 10-3-2021, but another hearing was scheduled for 16-3-2021, where revision application was rejected.  Subsequently, Pr. Commissioner passed an order dated 23-3-2021. On writ the Court observed that  date of order was 23-3-2021 and not 16-3-2021 and though matter was fixed for 10-3-2021 but no order was passed by officer concerned on that date and in fact, matter was posted for a subsequent date wherein no notice was given to assessee.As revision application was filed by assessee under section 264, officer concerned ought to have granted a further opportunity to assessee to appear, since matter was not heard out and decided on that date.  Accordingly the  order dated 23-3-2021 is   quashed and set-aside.