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TMI Blog2018 (12) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... from the Assessing Officer, the petitioner is justified in not making their appearance before the Assessing Officer, since the date of such hearing was not intimated to the petitioner in writing. The matter has to go back to the Assessing Officer for reconsidering the whole issue after giving due opportunity of personal hearing to the petitioner exactly intimating the date of such hearing, more particularly, when the Assessing Officer has proposed to impose penalty also under Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006 - petition allowed by way of remand. - W.P.Nos. 28569 & 28573 of 2018 in W.M.P.Nos. 33325 & 33335 of 2018 - - - Dated:- 1-11-2018 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.R.Senniap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice of proposal on 21.06.2018, wherein, he has stated that the petitioner can also avail an opportunity being heard in person on any working day within the period of 10 days. Therefore, it is evident that the exact date of personal hearing is not indicated by the Assessing Officer. Even otherwise, it is an admitted fact that the petitioner has filed an adjournment letter and sought for 15 days time. The said fact is evident from the orders of assessment. However, the Assessing Officer has not informed the petitioner as to whether the said request was considered or rejected. Therefore in the absence of any communication from the Assessing Officer, the petitioner is justified in not making their appearance before the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 assessment proceedings without dragging the matter by way of filing applications one after another seeking for extension without there being any justifiable cause. The respondent shall intimate the next date of hearing to the petitioner. On receipt of such notice, the petitioner should appear with all necessary documents and allow the Assessing Officer to complete the assessment proceedings. Entire exercise shall be done by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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