ORDER : Heard Mr. S.Annamalai, learned counsel representing Ms. Akruti Agarwal, learned counsel for the petitioner; Mr. Vijhay K.Punna, learned Senior Standing Counsel for Income Tax Department appearing for respondents No.1 and 2 and Mr. B.Mukherjee, learned counsel representing Mr. N.Bhujanga Rao, learned Deputy Solicitor General of India for respondent No.3. 2. Petitioner- Organization has preferred an appeal before the Commissioner of Income Tax (Appeals) (for short ‘CIT(A)’) on 10.04.2025, against the assessment order dated 20.03.2025, passed under Section 143(3) read with Section 144B of the INCOME TAX ACT , 1961 (for short ‘the Act’), for the assessment year 2023-24. Thereafter, the petitioner has preferred the present Writ Petition on 18.11.2025 against the same assessment order passed under Section 143(3) read with Section 144B of the Act for the assessment year 2023-24. Petitioner also sought for quashing of the computation sheet dated 20.03.2025 issued by respondent No.1 under Section 143(3) of the Act and demand notice dated 20.03.2025, issued by respondent No.1 under Section 156 of the Act. 3. Learned counsel for the petitioner submits that proper notice was not issued to the petitioner/assessee before undertaking the assessment proceedings, which is in contravention of the SOP issued for Faceless Assessments under Section 144B of the Act. Therefore, the impugned assessment is hit by non-compliance of principles of natural justice. 4. Learned counsel further submits that during pendency of the appeal, this Court had been pleased to quash the assessment proceedings in a batch of Writ Petitions led by W.P.No.23491 of 2025 and other cases, by order dated 16.10.2025. A mere perusal of the said order shows that the proceedings in those batch of cases have been quashed only on the ground that the assessment proceedings were initiated by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer. 5. Learned Senior Standing Counsel for Income Tax Department has furnished chronology of dates and events of the assessment proceedings, which are extracted hereunder: Date Notice/Event Date of Hearing Remarks Annexure Page No. 19.06.2024 Notice u/s. 143(2) 04.07.2024 No response R1 1 10.07.2024 Notice u/s. 142(1) 25.07.2024 R2 4 17.07.2024 Assessee requested for adjournment till 05.08.2024 NA No action has been taken by the AO till the date of adjournment requested. R3 9 05.08.2024 Assessee further requested for adjournment till 16.08.2024 NA No action has been taken by the AO till the date of adjournment requested i.e. till 16.08.2024 R4 10 16.08.2024 Assessee filed written submissions in response to notice u/s. 142(1) dated 10.07.2024 NA R5 11 28.11.2024 Assessee filed further written submissions in response to notice u/s. 142(1) dated 10.07.2024 NA R6 14 02.12.2024 Notice u/s. 142(1) 11.12.2024 11.12.24: Assessee requested for adjournment till 21.12.2024 R7 18 11.12.2024 Assessee requested for adjournment till 21.12.2024 No action has been taken by the AO till the date of adjournment requested. R8 25 20.12.2024 Assessee further requested for adjournment till 26.12.2024 NA No action has been taken by the AO till the date of adjournment requested i.e. 26.12.2024 R9 26 26.12.2024 Assessee further requested for adjournment till 03.01.2025 NA Adjourned to 07.01.2025 R10 27 27.12.2024 Issued letter by NFAC 07.01.2025 The request for the adjournment is considered and hearing adjourned to 07.01.2025 R11 28 06.01.2025 Assessee filed written submissions NA R12 29 07.01.2025 Assessee filed further submissions in continuation to submissions on 06.01.2025 Assessee filed further annexures in continuation to the submission on 06.01.2025 R13 39 09.02.2025 Assessee filed further submissions in continuation to submissions made on 06.01.2025 and 07.01.2025 Assessee stated that full submissions were made and complete annexures serially numbered from 1 to 37 are submitted. R14 41 19.02.2025 Showcause notice issued 25.02.2025 25.02.2025: Assessee requested for video conferencing on 04.03.2025 R15 53 25.02.2025 Assessee required for Video Conferencing on 04.03.2025 NA R16 66 25.02.2025 e-Hearing through Video conferencing notice issued 27.02.2025 27.02.2025: Assessee stated that the AR could not attend the VC due to technical glitches and requested for re-scheduling R17 67 27.02.2025 Assessee requested for re- scheduling NA R18 69 28.02.2025 VC adjournment letter issued 03.04.2025 R19 71 04.03.2025 Assessee furnished ‘detailed reply’ NA The AO considered the submissions made by the assessee R20 73 20.03.2025 Assessment Order u/s. 143(3) r.w.s.144B was passed NA R21 77 10.04.2025 Assessee filed first appeal before NFAC. NA Form-35 attached R22 99 6. Learned Senior Standing Counsel submits that the plea of not giving enough opportunity to respond to the notice is untenable as the chronology of dates would show. The petitioner duly filed his written submissions in response to the notice under Section 142(1) of the Act and requested for further adjournment, which was also granted. NA Form-35 attached R22 99 6. Learned Senior Standing Counsel submits that the plea of not giving enough opportunity to respond to the notice is untenable as the chronology of dates would show. The petitioner duly filed his written submissions in response to the notice under Section 142(1) of the Act and requested for further adjournment, which was also granted. He also filed written submissions in continuation of the submissions made earlier. Further written submissions, in continuation of submissions dated 06.01.2025 and 07.01.2025, were submitted on 09.02.2025. Thereafter, show cause notice was issued on 19.02.2025 and hearing was scheduled on 25.02.2025, on which date the petitioner/assessee requested for video conferencing on 04.03.2025. On 27.02.2025, the petitioner/assessee requested for rescheduling. The matter was again adjourned on 28.02.2025. On 04.03.2025, the petitioner/assessee furnished detailed reply which was considered by the Assessing Officer. The assessment order was passed under Section 143(3) read with Section 144B of the Act on 20.03.2025. Therefore, the plea of denial of opportunity to the petitioner/assessee to participate in the assessment proceedings in response to the show cause notice is untenable on facts. The petitioner has preferred appeal immediately after passing of the assessment order. The petitioner is at liberty to take all grounds on merits before the appellate authority. Therefore, the instant Writ Petition may be dismissed. 7. We have considered the submissions of the learned counsel for the parties and the facts noted above. We also indicate here that though the appeal was filed on 10.04.2025 and the petitioner approached this Court against refusal of stay by the CIT(Exemptions) in two writ petitions i.e., W.P.Nos.28734 of 2025 and 33131 of 2025, the instant Writ Petition has been preferred in the third week of November on 18.11.2025, which we are not inclined to entertain as the petitioner has already approached the appellate authority. We are, therefore, not inclined to interfere with the impugned assessment order, computation sheet and demand notice dated 20.03.2025, issued by respondent No.1, more so, since the petitioner is pursuing its appellate remedy. Let the CIT(A) decide the appeal in a reasonable time. 8. Accordingly, the Writ Petition is dismissed. No costs. As a sequel, miscellaneous petitions, pending if any, stand closed.