The assessee was granted only three days’ time to respond to draft assessment order issued vide show cause notice dated 27-2-2021 and had sought adjournment up to 11-3-2021 as details were under compilation, though limitation for completing assessment stood extended up to 30-4-2021; however, without either granting or rejecting the adjournment request, the Department proceeded to pass assessment order dated 4-3-2021, which was held to be in blatant violation of principles of natural justice and liable to be quashed. The High Court noted that the lapse resulted from twin factors, namely portal deficiencies and human error, observing that faceless assessment portals have become silent stakeholders in justice delivery and must function in alignment with constitutional mandate under Article 265. The Court further recorded serious concern regarding systemic administrative deficiencies, contemptuous disregard of stay order dated 6-4-2021, and filing of false affidavit amounting to contempt and perjury by departmental authorities. Consequently, penalty order under section 270A and demand notice under section 156 dated 21-12-2021, passed despite subsisting stay, were also quashed. Taking cognizance of recurring institutional failures, the Court issued wider directions mandating impleadment of CIT (Judicial) as party respondent in all future income-tax petitions and placing responsibility upon such officer to ensure strict implementation of CBDT Instruction No. 1 of 2024 so as to prevent recurrence of procedural injustice and strengthen accountable tax administration. Costs were imposed on the Department. (AY. 2018-19).