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TMI Blog2024 (5) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... of facts and law. By merely submitting written explanations, facts and law may not become clear, on their own. Both with respect to computation of taxable receipts as also with respect to expenditure incurred and allowances and exemptions claimed, facts and explanations thereto are not only required to be pleaded and noted but are necessary to be discussed. It is not uncommon that in the course of a judicial or quasi judicial proceeding the written document may be read in more than one way. That is also true of all explanations and replies. Also, language and writing are a mode of communication. They vary from person to person. Often same or similar thoughts are expressed differently by different persons depending upon their own skill and preferred use of expressions and method of writing. Therefore, what may be intended to be communicated by an assessee by submitting his written reply, may be received differently by the Assessing Officer on a simple ex parte reading of the same. Therefore, for the purpose of an effective discussion to arise and a reasoned conclusion to be drawn thereafter by the Assessing Officer, oral hearing remains an important and near about mandatory requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f statutory alternative remedy of appeal. That has been met by learned counsel for the petitioner on the strength of his submission that ex parte assessment order has been passed practically without allowing for any opportunity of hearing to the petitioner less so reasonable opportunity of hearing. Neither the petitioner was given enough time to furnish its written reply to the shown-cause notice dated 11.03.2024 nor it was granted any real opportunity to be heard during assessment proceedings. The first notice for assessment was issued to the petitioner through e-mail mode on 11.03.2024 fixing the date 15.03.2024. In view of short time granted, the petitioner could not appear on the date fixed. However, he moved an adjournment application on the next date i.e. 16.03.2024. On that application, the Assessing Officer fixed the next/second and the final date of hearing on 17.03.2024. That was a Sunday. It is in such circumstances that the Assessing Officer passed the impugned assessment order on 23.03.2024 without allowing for any real opportunity of hearing to the petitioner to participate in the assessment proceedings. 4. Learned counsel for the revenue submits, the assessment proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may participate in the assessment proceedings by furnishing his written reply. If however he seeks to avail opportunity of personal hearing, he may necessarily make a specific request, in that regard. 7. That may never be accepted. Assessment proceedings by very nature, often involve disputed question of facts and law. By merely submitting written explanations, facts and law may not become clear, on their own. Both with respect to computation of taxable receipts as also with respect to expenditure incurred and allowances and exemptions claimed, facts and explanations thereto are not only required to be pleaded and noted but are necessary to be discussed. It is not uncommon that in the course of a judicial or quasi judicial proceeding the written document may be read in more than one way. That is also true of all explanations and replies. Also, language and writing are a mode of communication. They vary from person to person. Often same or similar thoughts are expressed differently by different persons depending upon their own skill and preferred use of expressions and method of writing. Therefore, what may be intended to be communicated by an assessee by submitting his written repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its part. 11. Therefore, the word request used under Section 144B(6) (vii) and (viii) only imply, where an assessee may furnish his written reply to the show-cause notice but not opt to avail opportunity of personal hearing, it may not be mandatory for the Assessing Officer to grant such opportunity of personal hearing if he intends to accept the explanation furnished. He may pass appropriate ex parte order accepting the explanation furnished by the assessee. If however, on reading the explanation furnished, the Assessing Officer maintains his tentative opinion to pass the assessment order as proposed, that may be adverse to the assessee, he would necessarily fix a date for personal hearing and communicate the same to the assessee, through electronic mode (as provided under the Act). Thereafter, it would be for the assessee to avail that opportunity. If the assessee fails to avail that opportunity, the Assessing Officer may proceed in accordance with law. 12. Seen in that light, the facts of the present case are glaring. The first notice proposing to make the variation was issued on 11.03.2024 and not earlier. Only three days' time was granted to the petitioner to respond to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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