9911796707
TMI Blog2024 (9) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... al but illusory and therefore the order of assessment is liable to be set aside on the ground of violation of principles of natural justice. It may be relevant to note that fixation of time- limit during the working hours of a notified date has been deprecated by this Court. In this regard, it may be relevant to refer the judgment of this Court in Velu Palandar case [ 1971 (8) TMI 42 - MADRAS HIGH COURT] where in after recording that the petitioner was granted time till 11.30 a.m. to file its objections and the same not having filed by 11.30 a.m., the assessing officer proceeded to pass orders of assessment on the same date, thus satisfied that the petitioner did not have an effective opportunity to state his objections and sustain his case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.2021 was only till 11.30 a.m. The impugned order of assessment suffers from violation of principles of natural justice in as much as the 3 days time limit which was granted to respond to the notice dated 27.09.2021 was inadequate thus the opportunity granted was not real but illusory. In any event a duty is cast on the authority to pass orders taking into account the objections / documents that were submitted on 30.09.2021 at 4.06 p.m. In this regard, it was submitted that under similar circumstances, this Court had held that even though the assessing officer may specify a particular time during the course of the day for submission of objection/document, it is open to the assessee to furnish documents throughout the working hours of that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents: Sufficient opportunities were granted to the petitioner and the documents which are stated to have been submitted had reached the respondents only at 5.22 p.m., on 30.09.2021, by which time the impugned orders was passed and therefore the impugned order of assessment does not warrant any interference. 3. In response, it was clarified by the learned Senior Counsel appearing for the petitioner that the reply/ documents were submitted at 4.00 p.m. and was intimated to the officer at 5.22 p.m., even in terms of para 7 of the counter affidavit and thus clarified. 4. I find merit in the submission of the learned Senior Counsel for the petitioner that the opportunity granted was not real but illusory and therefore the order of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rking hours of a notified date is by itself a method which militates against the principles of natural justice and fair hearing. If any quasi-judicial Tribunal gives a party before it an opportunity to explain himself or herself to a particular action proposed by the said authority, then, it would be futile to fix a particular hour of a day as the outer limit for making such submissions. It would be normally difficult even for such an authority who fixes such an outer limit, to obey it itself for all purposes. There may be instances where the authority may not be in a position to take up the case on that date due to official pressure or other wise. If an opportunity is given to a party to explain itself or submit its objections, such an opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the following date at about 16.24 hours i.e, at 4.24 p.m. on 18.12.2019. However, the impugned order came to be passed by the assessing officer and was digitally signed by him at 4.28 p.m on the following date without hearing the petitioner. It is evident that the impugned order was passed as against the Principle of Natural Justice. I also find sufficient grounds to interfere. 3. The impugned order is therefore set a side and the case is remitted back to the respondent to pass speaking order after considering the representation of the petitioner filed on 18.12.2019 along with the reply to the petitioner before the assessing officer who was in charge of the case earlier. 6. In view thereof, I am inclined to set aside the order dated 30.09 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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