9911796707
TMI Blog2018 (12) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... he orders of assessment dated 19.09.2018 passed in respect of assessment year 2014-2015 and 2015-2016. 3. In both these writ petitions, the common grievance expressed by the petitioner is that the Assessing Officer did not comply with the principles of natural justice while passing the orders of assessment. It is the specific contention of the petitioner that even though a request was made to grant 15 days time to make personal appearance, the Assessing Officer without informing the petitioner about the date of personal hearing, has passed the impugned order as though the petitioner did not file their objections or appeared for personal hearing. 4. The learned Additional Government Pleader, on the other hand, submitted that even though an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther by accepting or rejecting the same and such decision has to be duly communicated to the assessee by fixing a next date of hearing so as to enable such assessee to be prepared for appearance on that day for completion of the assessment proceedings. In the above referred decision relied on by the learned counsel for the petitioner cited supra, the very same issue was considered and found that the request for extension of either granted or rejected should be intimated then and there. In this case, admittedly, no such intimation was given to the petitioner, even assuming that the request of the petitioner was accepted by the Assessing Authority. Needless to say that unless the petitioner is informed of the decision on their request for ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating 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. Accordingly, both these writ petitions are allowed and the impugned orders are set aside under the following terms and conditions: (a) The Assessing Officer shall intimate the date of personal hearing to the petitioner within a period of two weeks from the date of receipt of a copy of this order. (b) On receipt of such intimation, the petitioner shall file their objections and also appear before the Assessing Officer on the date so fixed for personal hearing. (c) Thereafter, the Assessing Officer shall pass the orders of assessment on merits and in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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