2019 (1) TMI 2

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..... aggrieved against the orders of assessment dated 25.10.2018 & 26.10.2018 passed in respect of assessment years 2011-2012, 2012-2013, 2013-2014, 2015-2016 and 2016-2017. 3. The main ground of challenge in these writ petitions is that the Assessing Officer has chosen to pass the impugned orders solely guided by the report submitted by the Enforcement Wing Officials, without considering any of the objections raised by the petitioner to the notices of proposal. Thus, it is contended that the failure to consider the objections resulted in violation of principles of natural justice. It is further contended that the Assessing Officer also failed to give an opportunity of personal hearing to the petitioner, having chosen to impose penalty as well .....

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..... to how those objections are not sustainable. On the other hand, he has concluded the assessment only on the reason that the assessee has duly admitted the alleged purchase omission and agreed to pay the tax at the time of inspection. Therefore, the Assessing Officer has brushed aside the objections as an after thought. Needless to state that the Assessing Officer, being a quasi judicial authority has to exercise his power, with independent application of mind on the facts and circumstances, uninfluenced by any of the instructions or directions issued by the higher authorities or the report made by the Inspecting Officials. No doubt, such report of the Inspecting Officials may be the material in support of the proposal, but that itself, can .....

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..... to refer a circular issued by the Principal Secretary/Commissioner of Commercial Taxes, Chennai-5, in Circular No.7 of 2014, wherein, it is stated that providing such opportunity of personal hearing is mandatory, not withstanding the fact whether such opportunity was sought for by the Assessee or not. Therefore, it is bounden duty of the Assessing Officer to give such opportunity of personal hearing, more particularly, when he is proposing to impose penalty on the assessee. As such opportunity is not given to the petitioner in this case, the impugned orders are liable to be set aside, on this ground as well. 11. Accordingly, all these writ petitions are allowed and the impugned orders are set aside. Consequently, the matter is remitted bac .....

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