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TMI Blog2023 (2) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... request for opportunity of personal hearing and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order, the fact that the petitioner may have signified 'No' in the column meant to mark the assessee's choice to avail personal hearing, would bear no legal consequence. Even otherwise in the context of an assessment order creating heavy civil liability, observing such minimal opportunity of hearing is a must. Principle of natural justice would commend to this Court to bind the authorities to always ensure to provide such opportunity of hearing. It has to be ensured that such opportunity is granted in real terms. Here, it is noted that the impugned order itself has been pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess to Rs. 10 crores has been raised against the present petitioner. 4. Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitioner on 13.05.2022 seeking his reply within 30 days. Referring to item no. 3 of the table appended to that notice, it has been pointed out, the Assessing Authority had at that stage itself chosen to not give any opportunity of hearing to the petitioner by mentioning NA against column description Date of personal hearing . Similar endorsements were made against the columns for Time of personal hearing and Venue where personal hearing will be held . Thus, it is the objection of learned counsel for the petitioner, the petitioner was completely denie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. 8. We find ourselves in complete agreement with the view taken by the coordinate bench in Bharat Mint Allied Chemicals (supra). Once it has been laid down by way of a principle of law that a person/assessee is not required to request for opportunity of personal hearing and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order, the fact that the petitioner may have signified 'No' in the column meant to mark the assessee's choice to avail personal hearing, would bear no legal con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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