9911796707
TMI Blog2022 (6) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessment order made by the ITO without giving a proper opportunity of hearing to the assessee was bad in law. It was held that the possibility of placing of evidence by the assessee before the appellate authorities would be of no use to hold the said order valid. We are of the view that ends of justice would be met if an opportunity is granted to the assessee to go before the AO. For such reason, we are not inclined to quash the assessment order dated 23rd March, 2022, which shall be treated as draft assessment order and the appellants shall be permitted to put in their objections within a period that will be indicated by the AO within a week from the date of receipt of the server copy of this order. After filing of the objection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition was filed seeking for an opportunity to place the material before the Assessing Officer. 4. The learned Single Bench opined that the appellants have not challenged the constitutional validity of any statutory provision and that there is no violation of principle of natural justice and the assessment order being an appealable order, did not entertain the writ petition and the same was dismissed. Aggrieved by the same, the appellants had filed the present appeal. 5. The learned Advocate appearing for the appellants pleads for an opportunity before the Assessing Officer so that the assessment order can be made on merits after considering the material, which is available with the appellants /assessee. 6. The learned Standing Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the possibility of placing of evidence by the assessee before the appellate authorities would be of no use to hold the said order valid. 9. Considering the facts and circumstances of the case, we are of the view that ends of justice would be met if an opportunity is granted to the assessee to go before the Assessing Officer. However, for such reason, we are not inclined to quash the assessment order dated 23rd March, 2022, which shall be treated as draft assessment order and the appellants shall be permitted to put in their objections within a period that will be indicated by the Assessing Officer within a week from the date of receipt of the server copy of this order. After filing of the objections, the Assessing Officer shall proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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