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TMI Blog2019 (1) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... in contravention of the circular, without providing an opportunity of personal hearing, the respondent has passed the impugned orders. A Division Bench of this Court in the case of 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 held that the opportunity of personal hearing cannot be denied, even if the objections not filed. In this case, admittedly, the petitioner has not submitted his objections. Even then, the second respondent ought to have been provided an opportunity of personal hearing to the petitioner. But, the second respondent, has passed the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his objections. While so, the 2nd respondent has hurriedly passed the revised assessment order, dated 31.08.2010, without even providing an opportunity of personal hearing. Hence, the petitioner has filed W.P.(MD).No.662 of 2011 challenging the said order. Subsequently, the second respondent has issued Form-B6 order to the Banks at Sivakasi and thereby directed the banks to pay the due amount from the petitioner's account. Challenging the said order, the petitioner has filed W.P.(MD).No.5581 of 2011. 4. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondents and perused the records carefully. 5. Admittedly, the pre-revision notice, dated 19.07.2010, was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In case the assessee fail to appear, it is open to the assessment authority to pass order on merits. We make the position clear that the failure 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 not submitted his objections. Even then, the second respondent ought to have been provided an op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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