9911796707
TMI Blog2023 (11) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... produced in the impugned order. Therefore, failure on the part of the respondent/Assessing Officer to address the reply/objections of the petitioner/assessee by a speaking order, would vitiate the impugned proceedings. On this score, since the reply/objections made by the petitioner pursuant to the show cause notice remained undecided, this Court feels that the petitioner is entitled to have a considered opinion of the Assessing Officer after taking into consideration the reply filed by the petitioner. Thus, this Court is inclined to set-aside the impugned order and remit the matter back for re-consideration. Petition allowed by way of remand. - THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY For the Petitioner : Mr.T. R. Rame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the impugned order. But, the reply filed by the petitioner has not been taken into consideration and the respondent passed the non-speaking order. Hence, the above Writ Petition has been filed before this Court. 4. Per contra, the learned Government Advocate appearing on behalf of the respondent made a formal objection, but fairly conceded that the reply filed by the petitioner has not been considered by the respondent while passing the impugned order. He further submitted that the matter may be remanded to the respondent for passing a fresh order after considering the reply filed by the petitioner. 5. This Court carefully considered the rival submissions made by the learned counsel appearing on either side. 6. The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties, viz., the Assessing Officer and the Appellate Authority and thereby, can avail two well considered opinion. In the present case, due to the failure on the part of the respondent/Assessing Officer to consider the reply filed by the petitioner and deal with the same while passing the impugned order, by which, the petitioner will deprive of their right to defend before the Assessing Authority if the matter is remanded to the Appellate Authority. 9. Though the Appellate Authority will have the power of the Assessing Officer to make assessment by providing opportunity of personal hearing and by considering the reply, the order to be passed by the Appellate Authority cannot be equated with the order that would be passed by the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority and even in the Appeal, if the assessee is unable to succeed, ultimately, it will come to the scrutiny of this Court and Hon'ble Supreme Court, in which case, if the assessment order is set aside, the Department will loose it's revenue. Therefore, once the assessee filed reply/objections pursuant to the show cause notice, it is bounden duty of the Assessing Officer to pass a speaking order, providing reasons for rejection of the reply/objections raised by the the assessee. If any cryptic order is passed without touching upon the queries/contentions of the assessee, ultimately, it would be fatal to the assessee and also cause huge revenue loss to the revenue. Therefore, the orders to be passed by the Assessing Officer shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
