9911796707
TMI Blog2024 (10) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... a request is made by the petitioner is not in dispute. Furthermore, the show cause notice which culminated in the assessment order has created a demand in excess of Rs. 30,00,000/-. Section 75 (4) mandates an opportunity of hearing when any adverse decision is contemplated against an assessee. Insofar as a demand in excess of Rs. 30,00,000/- is created against the petitioner, it was incumbent on the part of the second respondent to have provided the petitioner a reasonable opportunity for personal hearing. Insofar as there is no evidence to prove that the notice fixing the hearing on 16.04.2024 was actually served on the petitioner, there are no reason to sustain the order at Ext. P6. This writ petition is allowed, by quashing Ext. P6 asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween the petitioner and the second respondent as evidenced by Ext. P4. However, the second respondent issued Ext. P6 assessment order dated 25.04.2024, ex-parte. In the said assessment order, the assessing authority has stated that though an opportunity for personal hearing was extended to the petitioner on 16.04.2024, there was no appearance and on account of the above, the assessment has been finalised ex-parte. 3. The petitioner, on receipt of Ext. P6, submitted Ext. P11 application for rectification under Section 161 of the Act, pointing out that insofar as the assessment order maintains that there was no appearance from the side of the petitioner in spite of service of a notice, there are errors apparent on the face of the record. Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n objection to the show cause notice by 20.01.2024. He points out that since the date of personal hearing was fixed at an anterior date with reference to the date by which the reply is to be presented, the date of personal hearing fixed was not proper. (iii) He points out that since the date of personal hearing was an anterior date as above, when the petitioner submitted the reply at Ext. P2 on 19.01.2024, a fresh notice ought to have been issued and served on the petitioner prior to completion of assessment. (iv) He relies upon the judgment of the Apex Court in Tin Box Company, New Delhi v. CIT, New Delhi [(2001) 9 SCC 725] to contend that the principles of natural justice is to be considered with reference to the completion of the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid intimation fixing hearing on 16.04.2024 was served on the petitioner. In such circumstances, it can only be concluded that no such notice was served on the petitioner. 11. The provisions of Section 75 (4) specifically provided that prior to completion of assessment, an opportunity for hearing is to be extended, when the assessee makes a specific request in that regard in writing before the assessing authority. In the case at hand, the fact that such a request is made by the petitioner is not in dispute. Furthermore, the show cause notice which culminated in the assessment order has created a demand in excess of Rs. 30,00,000/-. Section 75 (4) mandates an opportunity of hearing when any adverse decision is contemplated against an assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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