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TMI Blog2018 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ndations of the Hon'ble Justice Sri Ramanujam Committee, has laid down certain procedures to be followed by the assessing authority before passing final orders. That circular is binding on the respondent. It mandates that personal hearing shall be given even such an opportunity is asked or not. But, in contravention of the circular, without providing an opportunity of personal hearing after filing of the objections, the respondent has passed the impugned orders. A Division Bench of this Court in an unreported decision in G.V.Cotton Mills (P) Ltd., Rep. by its Managing Director Vs. The Assistant Commissioner (CT), Avarayampalayam Assessment Circle Corporation of Shopping Complex, Coimbatore, [2018 (3) TMI 1617 - MADRAS HIGH COURT], has he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d dealer, for which the petitioner had submitted his objections on 17.10.2017. After receipt of the objections, the respondent, without providing an opportunity of personal hearing and without independent application of mind, has passed the impugned orders. Hence, the petitioner is before this Court challenging the said orders. 4. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent and perused the records carefully. 5. Admittedly, a notice was issued by the respondent on 25.09.2017, for which objections were filed by the petitioner on 17.10.2017. The respondent, thereafter, ought to have fixed a date for personal hearing and communicated the same to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re to submit objection to the pre-assessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee. 11. The Supreme Court in Swami Devi Dayal Hospital and Dental College vs. The Union of India and others( 2013(10) Scale 608) observed that even in the absence of a specific provision of giving hearing, the hearing is required in such cases, unless specifically excluded by a statutory provision. 7. In this case, admittedly, the petitioner has submitted his objections. But, the respondent, after receipt of the said objections, has passed the impugned orders, without giving an opportunity of personal hearing. Therefore, on this ground alone, the impugned orders are liable to be se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t application of mind and without any giving any reasons for rejection of the petitioner's objections, has passed the impugned orders and therefore, the impugned orders are liable to be set aside on this ground also. 10. In view of the above, the impugned orders, dated 30.04.2018, passed by the respondent are set aside and the matter is remanded back to the file of the respondent for fresh consideration. The respondent is directed to provide an opportunity of personal hearing to the petitioner and then, to pass reasoned orders on merits and in accordance with law, within a period of six weeks from the date of receipt of a copy of this order. It is needless to say that if the petitioner does not cooperate with the enquiry, the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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