TMI Blog2015 (2) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 statistica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such notice dated November 15, 2013, the petitioner was called upon to explain why the freight payment of ₹ 1.63 crores (rounded off) should not be disallowed under section 40(a)(ia) of the Act. He was given time up to November 22, 2013, and was asked to attend the office of the Assessing Officer on such date at 03.30 p. m. In response to such notice, the petitioner sent a communication dated November 22, 2013, and stated as under: With regard to the above subject and reference, we request the honourable Sir to kindly adjourn the hearing as we are compiling the necessary details. Also as party is currently outside the city we require 20 days time to collect the details and comply your show-cause notice. Also your h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. To our mind, 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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