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TMI Blog2017 (3) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... s dated 31.12.2016 and 11.01.2017. - the assessing authority, even after receipt of communications, has not given such opportunity of personal hearing to the petitioner and on the other hand, passed the impugned order of the assessment based on the reply submitted by the petitioner already. Such course of action adopted by the assessing authority is not in strict compliance of the principles of natural justice - matter remitted back to the assessing authority to pass fresh assessment order - appeal allowed by way of remand. - W. P. No. 4960 to 4964 of 2017, WMP. Nos. 5186 to 5190 of 2017 - - - Dated:- 13-3-2017 - K. Ravichandrabaabu, J. For the Petitioner : M/s.C.Baktha Siromoni For the Respondent : Mr.K. Venkatesh ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts, the respondent has arrived at such conclusion. The petitioner filed a reply letter dated 31.12.2016 stating that there is no mismatch of any turnover. Apart from raising other objections, the petitioner has also sought for personal hearing. The respondent without affording an opportunity of personal hearing, has passed the impugned assessment orders. 5. Learned counsel appearing for the petitioner submitted that the respondent having informed the petitioner that they can avail the opportunity of personal hearing through their show cause notice dated 29.12.2015, ought to have given such hearing to the petitioner, especially when the petitioner has specifically requested for giving such opportunity through their letters dated 31.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued with notice dated 29.12.2016 calling upon them to file their objections with relevant documents in support of their claim. It is also not in dispute that the very same notice also informed the petitioner that they can avail the opportunity of being heard to represent the case before the assessing authority within 15 days time. However, the fact remains that the petitioner was not at all informed on what date they should appear for such personal hearing. The question as to whether the personal hearing is required to be given or not is already considered by the Department itself in circular dated 20.04.2001 where in it is stated as follows: 2. Fair opportunity is to be given to the assessee and judicial consideration given to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring for production of accounts and returns. The fact remains that the assessing authority, even after receipt of those communications, has not given such opportunity of personal hearing to the petitioner and on the other hand, passed the impugned order of the assessment based on the reply submitted by the petitioner already. 11. In my considered view, such course of action adopted by the assessing authority is not in strict compliance of the principles of natural justice, more particularly, in the light of the circular issued by the Department itself as referred supra and the decision made by the Division Bench reported in (2010) 33 VST 333 (Mad). Therefore, on that score, the impugned assessment orders are liable to be set aside and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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