9911796707
TMI Blog2017 (3) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of principles of natural justice. The petitioner was issued with notice at Ext.P3, fixing the date of hearing on 05.11.2016. The petitioner did not turn up for hearing on 05.11.2016, but filed an objection as seen from Ext.P4 dated 29.11.2016. The objection was also submitted through post. The Assessing Officer considered the objection filed, by Ext.P5 and finalised the assessment, however without granting any opportunity for hearing. 2. The reason stated for not issuing a hearing notice is seen in the order itself at page 7, which is extracted herein below:- e) In the pre-assessment notice hearing date was scheduled and the assessee asked adjournment and the same was granted. So while filing the reply ie; on 29.11.2016 assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Officers to issue notice giving a specific period for filing objection and then after considering the objection to issue notice for hearing, even if the assessee has not specifically asked for such a hearing. If no objections are filed and not even a response made requesting for further time or otherwise, then the assessment could be finalised. It would in that context be permissible for the Assessing Officers to once more issue a further notice, if the first one is not responded to, giving yet another chance. This definitely would result in a bit of delay due to the procedural rigmarole; but in the long run this would ensure avoidance of any ground being raised of violation of principles of natural justice; for not affording a reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noticing the date of receipt of the objections. In Ext.P7 the petitioner had also sought for an opportunity for hearing. On the very same reasoning Ext.P8 is set aside. 8. The petitioners in both the writ petitions would appear before the respective Assessing Officer on 20.01.2017 at 11 AM, on which date, a date for hearing would be intimated to the petitioner or his authorised representative and acknowledgment received in person. The assessment would be completed within a month from the date of hearing. 9. The Registry is directed to communicate this order to the Commissioner of Commercial Taxes, who shall issue necessary instructions to the concerned authorities to avoid multiplicity of litigation before this Court under Article 226 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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