9911796707
TMI Blog2022 (3) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... It is evident from the circumstances of the present case that the assessee was not granted an opportunity of hearing. On 10.03.2021, the objections were filed and the same was considered and found to have no merit and is seen rejected. However, the request for personal hearing, sought for by the petitioner, was not even considered by the officer - the principles of natural justice was infringed while issuing Ext.P4. The impugned order of assessment is therefore liable to be set aside. However, the interest of justice demands that the assessing officer passes fresh orders of assessment in a time bound manner, after granting an opportunity of hearing to the petitioner. The Assessing Officer is directed to pass fresh orders after granti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing an opportunity of hearing. The above circumstances have prompted the petitioner to prefer this writ petition. 4. I have heard Sri.S.Anil Kumar, the learned counsel for the petitioner as well as Smt.Jasmin M.M., the learned Government Pleader for the respondent. 5. Admittedly, before issuing Ext.P4 order of assessment, the assessee was not given an opportunity of hearing. The assessing officer has in the assessment order, observed as follows: The dealer had (sic.) given an opportunity to file written objections if any and for personal hearing on 03.03.2021, 11 AM at my office at tax tower, fourth floor, failing which it would be presumed that the dealer had nothing to offer against the proposal and the proposal would be confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing must thereafter be granted. In W.P.(C) No.14332 of 2010, while considering the issue that arose under section 25(1) the learned single Judge of this Court had held that The requirement of issuing notice on the dealer as stipulated under section 25(1) of the KVAT Act is the 'pre-requisite' to enable the assessing authority to proceed to determine the tax to the best of its judgment. On receipt of the notice, the assessee is at liberty to explain the position and if the explanation is satisfactory, the assessing authority may not proceed further and the matter may be closed. If the explanation is not satisfactory, then the question comes, as to the necessity to pass an assessment under sub section (1) of Section 25. It is at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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