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TMI Blog2019 (4) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... objections and reproduced the contentions thereof, it is obligatory on the part of the authority to consider those objections on merits and to state sufficient reasons for repelling those contentions. It is not a question of violating principles of natural justice; but it is a question which go deep into the sustainability of the assessment itself. When the assessing authority had accepted the objections which was filed on a subsequent date, which is evident from the assessment order itself, it contemplates an obligation on the part of the assessing authority to have afford an opportunity of personal hearing to the assessee, especially when the appellant had made a specific request in Ext.P2 objections for affording an opportunity for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time spent in prosecuting the writ petition shall be exempted from the period of limitation. Aggrieved by the judgment in the writ petition, the above appeal is filed. 3. On a perusal of Ext.P3, the impugned order of assessment, it is evident that the appellant had filed objection(reply) to the pre-assessment notice. According to the appellant, the assessment was completed and the order was issued on the very same date on which the objections was submitted, i.e. on 31.12.2018. It is evident from Ext.P3 that the assessing authority had reproduced contentions of the assessee contained in the objections filed. But the assessment order does not reflect any advertence made or consideration of the merits of those objections. Nothing is st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard, learned counsel for the appellant had cited a decision rendered by one among us(Justice C.K. Abdul Rehim) reported in Johnson Johnson Ltd. v. Assistant Commissioner (Assessment)[2011 (2) KHC 506] . It is held therein that the opportunity of hearing provided under Section 25(1) of the KVAT Act is mandatory and is not an empty formality. The assessing authority has to issue a notice proposing personal hearing on the basis of the objections filed, before finalizing the assessment. 6. In a Division Bench ruling of this court in W.A.1370/2011 dated 02.11.2011(The Commercial Tax Officer and others v. C.U. Mathai), it is held that, if a composite notice is issued at the stage of pre-assessment calling for objections and affording opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eby allowed. The judgment in W.P.(C) No.2638/2019, dated 12th February, 2019 is set aside. The writ petition is allowed and Ext.P5 order of assessment is hereby quashed. The 1st respondent is directed to pass fresh orders of assessment based on the objections already submitted by the appellant, after affording an opportunity of personal hearing to him. For expediting finalization of the assessment, the appellant is directed to appear before the 1st respondent for the purpose of personal hearing, through himself or through authorized agent, at 11 a.m. on 18.03.2019. The 1st respondent shall conduct the hearing on the said date itself or on any other date to which the matter is adjourned. Fresh assessment order shall be issued on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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