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2015 (2) TMI 845 - HC - Income TaxViolation of the principles of natural justice - Denial of reasonable opportunity to the petitioner to represent its case - Held that:- AO showed undue hurry in concluding the assessment proceedings, even though the time limit for completing the same was available till March 31, 2014, as pointed out to us by the learned counsel for the petitioner. When the petitioner was granted time till 03.30 p. m. on November 22, 2013, to reply to certain queries and when the petitioner had applied for extension of time indicating valid reasons, the Assessing Officer, in our opinion, ought not to have brushed aside such a request for adjournment and proceeded to a pass final order of assessment, that too, on the same day. Significantly, the application of the petitioner for time was not even decided. Without refusing time as prayed for and without communicating such refusal of adjournment to the petitioner, the Assessing Officer on the very same day, on which the hearing was fixed, proceeded to pass the order of assessment. This has resulted into gross violation of the principles of natural justice to give a fair hearing to the petitioner, on which short ground, we are inclined to quash the assessment order and remand the assessment proceedings before the Assessing Officer and disposal of the same in accordance with law. - Decided in favour of assessee for statistical purposes.
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