9911796707
TMI Blog2023 (11) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority. In the present case, the respondent/Assessing Officer, admittedly, has failed to consider the reply/objections made by the petitioner pursuant to the show cause notice and passed a non-speaking order. The learned counsel also brought to the notice of this Court certain paragraphs mentioned in the show cause notice were re-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. 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 As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent a reminder DRC-01A on 04.3.2022. Thereafter, DRC-01 show cause notice dated 26.11.2022 was issued and the personal hearing was fixed on 02.12.2022. In the said personal hearing, the respondent recorded the statement of reply. According to the petitioner, though the petitioner filed a reply and their reply was also recorded by the respondent, the impugned order dated 04.7.2023 came to be issued without considering the reply and passed a non-speaking order. Though, they have provided the opportunity of personal hearing and permitted the petitioner to provide the reply, it is duty of the respondent to deal with the reply filed by the petitioner while passing the impugned order. But, the reply filed by the petitioner has not been taken in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can entertain the appeal and pass order under Section 107(11) of the Act. 7. The learned counsel for the respondent also would contend that the Appellate Authority can play the role of the Assessing Officer and he can peruse the reply and pass a detailed order and thereby, the petitioner will not be deprived of their rights. 8. Even though the petitioner is having appeal remedy before the Appellate Authority, but the Appellate Authority is not conferred with the power to remand the matter to the Assessing Officer for fresh consideration. Further, the petitioner is entitled to have two occasions of the matter to be adjudicated by two Authorities, viz., the Assessing Officer and the Appellate Authority and thereby, can avail two well c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuance of show cause notice, the same shall also be furnished to the assessee, as the case may be, wherever, it is required; and after conducting a full-fledged enquiry, shall conclude the assessment proceedings, in which, the Assessing Officer has to deal with the queries/points, (which the assessee would raise/putforth in the form of reply/objections) in detail along with reasons for rejection of the reply, if any and thereafter, shall pass final assessment order in accordance with law. 11. Unless and otherwise, the above aspects are not scrupulously followed, the same would pave a way for the assessee to go on Appeal before the Appellate Authority and even in the Appeal, if the assessee is unable to succeed, ultimately, it will com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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