9911796707
TMI Blog2017 (5) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... to enable such assessee to be prepared for appearance on that day for completion of the assessment proceedings - the assessment order passed without intimating the decision taken on the request for extension of time, is in violation of the principles of natural justice and therefore on that ground alone, the assessment order has to be set aside - petition allowed - decided in favor of assessee. - W.P.No. 5717 of 2017, W.M.P.Nos. 6100 and 6101 of 2017 - - - Dated:- 8-3-2017 - K. Ravichandrabaabu, J. For Petitioner : Mr. A. Ravichandran For Respondent : Mr. K. Venkatesh ORDER This writ petition is filed challenging the order of assessment dated 15.12.2016, mainly by contending that the same violates the principles of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the request for adjournment, cannot be sustained, as it violates the principles of natural justice. In support of his submission, the learned counsel relied on the decision of the learned Single Judge of this Court reported in (2011) 42 VST 61 (Mad), Esjyapee Impex (P) Ltd vs. Commercial Tax Officer. 5. Per contra, learned Government Advocate appearing for the respondent submitted that when an order of assessment came to be passed only after waiting for 20 days as requested by the petitioner and when the petitioner has not filed any documents within such time, the Assessing Officer cannot be found fault with in passing the impugned order of assessment. Therefore, the learned Government Advocate submitted that there is no violation of pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er either this way or that way. Therefore, I find that the assessment order passed without intimating the decision taken on the request for extension of time, is in violation of the principles of natural justice and therefore on that ground alone, the assessment order has to be set aside, without going into any of the merits of the assessment. Accordingly, the writ petition is allowed. The impugned order of assessment is set aside and the matter is remitted back to the respondent for passing fresh order of assessment after giving due opportunity of hearing to the petitioner. The petitioner should cooperate with the assesment proceedings without dragging the matter by way of filing applications one after another seeking for extension without ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
