2021 (12) TMI 1450 - HC - Indian Laws

Principles of natural justice - no opportunity of hearing was granted after the issuance of Show Cause Notice - appealable order - HELD THAT - It is not deemed appropriate to non- suit the petitioner on the ground that there is an efficacious remedy of appeal, more so since, the order on merits are not set aside, but it is only directed that the Assessing Officer should pass a fresh order after affording an opportunity of hearing to the petitioner. The Assessing Officer is directed to pass a fresh speaking order after hearing the petitioner in accordance with law. For this purpose, parties through counsel are directed to appear before the Assessing Officer on 30.12.2021 or on any other date when the Assessing Officer may require their presence - the petition is allowed and impugned order is set aside.

Summary

Issues:
Challenge to order due to lack of opportunity of hearing after submission of reply.

Analysis:
The petitioner challenged an order dated 02.12.2021 on the grounds of not being granted an opportunity of hearing after submitting a reply to the Show Cause Notice. Ms. Sudeepti Sharma, Addl. A.G., Punjab, accepted notice on behalf of the respondents and acknowledged that no notice was issued to the petitioner for a hearing after the reply submission. The Court decided not to non-suit the petitioner, noting that there was no appeal notice issued after the reply submission. The Court directed the Assessing Officer to pass a fresh order after providing an opportunity of hearing to the petitioner. The petition was allowed, and the impugned order was set aside for a fresh speaking order to be passed after hearing the petitioner in accordance with the law. The parties were directed to appear before the Assessing Officer on a specified date or as required by the Assessing Officer. The main case was decided, leading to the disposal of any pending Civil Misc. Application.

This judgment primarily focused on the issue of procedural fairness and the right to be heard. The Court emphasized the importance of providing an opportunity of hearing to the petitioner before making a decision. The Court's decision to set aside the impugned order and direct the Assessing Officer to pass a fresh order after affording the petitioner an opportunity of hearing demonstrates a commitment to ensuring due process and fairness in administrative proceedings. The judgment serves as a reminder of the significance of procedural safeguards in upholding the principles of natural justice and protecting the rights of individuals involved in legal proceedings.