9911796707
TMI Blog2008 (4) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1976 (hereinafter referred to as, "the Act") as a manufacturer and seller of bricks, brick bats, etc. The Superintendent of Taxes, Charge-I, Agartala made a consolidated order of assessment ex parte in respect of the petitioner on September 7, 1996 summarily under section 9(4) of the Act for the assessment years 1993-94, 1994-95 and 1995-96. The said summary assessment was purportedly made on failure of the petitioner to appear and produce relevant records and books of account inspite of sufficient opportunity given to him. On the basis of the said assessment, demand notices under section 23 of the Act were made to the petitioner for a sum of Rs. 2,10,742 in respect of the return period ending on 1993-94, a sum of Rs. 1,88,743 in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d produce the same before the authority as and when required to do so, by taking the pleas of illness and death of the Accountant, he was trying to delay the matter and as such there was no sufficient ground for restoration of the said revision petitions. The present three civil rules have been filed praying mainly for quashing the abovesaid summary assessment order dated September 7, 1996 passed under section 9(4) of the Act, the order of the assessing authority passed on January 29, 1997 refusing to cancel the said summary assessment, the order of the Commissioner of Taxes passed on March 11, 1998 dismissing the revision petitions and also the order of the Commissioner of Taxes passed on May 22, 1998 refusing to restore the said revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing authority considered the said prayer made by the petitioner for adjournment. It is thus ascertained that the impugned assessment order dated September 7, 1996 was passed without consideration of the prayer of the said adjournment made by the petitioner. In the above circumstances, the observations made by the Commissioner of Taxes at para 4 of his order dated May 22, 1998 in the said revision to the effect that the said adjournment on the ground of death or illness of the accountant was not acceptable and that the petitioner was trying to delay the process of assessment would not have validated the impugned summary order dated September 7, 1996 which had been passed by ignoring and without considering the prayer of adjournment. On rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also not an inflexible rule having a fixed connotation. It has a variable content depending on the nature of the inquiry. The procedure required to be adopted in giving an opportunity to a person to be heard must necessarily depend on the facts and circumstances of each case. . . . 12.. At this stage, it may be pertinent to emphasise that the opportunity of hearing to the assessee, contemplated above, is not an empty formality or ritual or a pretence. It is a valuable right granted to the assessees and, in fact, is an important safeguard against arbitrary assessments. It cannot be taken lightly by the authorities. The opportunity must be real and reasonable. If an assessee, who is asked to furnish certain particulars or submit explanations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffidavit filed on behalf of the respondents-State to the effect that the Commissioner of Taxes communicated to the petitioner, vide letter No. 2542-43 dated March 6, 1998 about the fixing of the date of hearing of the revision petitions as to be made on March 10, 1998 and that the petitioner failed to appear on the said date, no reliable material is produced to show that the petitioner got the said letter dated March 6, 1998. No order of dismissal was passed on March 10, 1998 itself. The dismissal order was passed only on March 11, 1998. There is nothing to show that the petitioner was duly informed about adjourning the date of hearing of the revision petitions till March 11, 1998. In my considered opinion, the revision petitions were dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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