TMI Blog2018 (3) TMI 1617X X X X Extracts X X X X X X X X Extracts X X X X ..... f ex parte assessment in view of the explanation given by the appellant to the Enforcement Wing, which is part of records - The respondent exercised the jurisdiction to re-open the assessment only on the basis of the materials collected by the Enforcement Wing. Those materials along with the written objections were forwarded to the respondent. The respondent without looking into the objections took cognizance of the alleged incriminating materials and passed an ex parte assessment. The failure to consider the objections received by the Enforcement Wing and forwarded by them to the respondent would vitiate the assessment orders passed by the respondent. Denial of personal hearing before completing the assessment - rejection on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... single Judge dismissed the writ petitions on the ground of availability of alternative remedy. 2. The appellant is stated to be a manufacturer and trader of cotton yarn and waste cotton. The appellant is an assessee on the file of the respondent. The assessments in respect of the appellant for the assessment years in question were completed on the basis of the returns submitted by the assessee. Subsequently, the premises of the appellant was inspected by the Enforcement Wing officials on 18 August 2010. During the course of inspection, the inspecting officials found certain incriminating materials and on the basis of those materials, arrived at a factual conclusion that the appellant has not arrived at reversal of credit on ITC claim co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RTE ASSESSMENT - WHETHER PROPER: 7. The respondent initiated action for re-opening the assessment only on account of the report submitted by the Enforcement Wing. The Enforcement Wing forwarded the incriminating documents stated to have been seized from the premises of the appellant along with the explanation given by the assessee. Even though the respondent considered the incriminating documents and the notices issued by the Enforcement Wing before issuing assessment notices, the fact remains that the explanation given by the appellant on two occasions to the Enforcement Wing though available on file were overlooked by the Assessing Officer. 8. It is true that the appellant has not given any reply subsequent to the pre-assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the failure to submit objection to the preassessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee. 11. The Supreme Court in Swami Devi Dayal Hospital and Dental College vs. The Union of India and others [2013 (10) Scale 608] observed that even in the absence of a specific provision of giving hearing, the hearing is required in such cases, unless specifically excluded by a statutory provision. 12. Mr.S.Elayapallavan, Assistant Commissioner (ST), Coimbatore, is present in Court. When the attention of the Assessment Officer was cited to the legal infirmity in the procedure adopted by the Assessment Officer, the learned Additional Government Pleader, on instructions, fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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