TMI Blog2019 (2) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected, it has to be construed that the assessment made thereafter, is in violation of principles of natural justice. The very same issue was considered by this Court in the case of Tvl Vikranth Construction Vs Deputy Commercial Tax Officer, Cuddalore [2017 (5) TMI 319 - MADRAS HIGH COURT], where it was held that The assessment order passed without intimating the decision taken on the request for extension of time, is in violation of the principles of natural justice and therefore on that ground alone, the assessment order has to be set aside. The matter is remitted back to the Assessing Officer to redo the assessment - appeal allowed by way of remand. - W.P.No.34196 of 2018 And W.M.P.No.39728 of 2018 - - - Dated:- 3-1-2019 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of proposal dated 28.08.2018. It is stated that the petitioner through their letter dated 19.09.2018 sought time till 31.10.2018 to furnish all the relevant details for completion of assessment and it is further stated that in pursuant to such communication, the petitioner has also produced certain documents and relevant forms in part, since they were not in a position to collect the entire forms within the time stipulated. Therefore, it is seen that the petitioner has sent another communication on 29.10.2018 requesting the Assessing Officer to grant time till 30.11.2018 to furnish the rest of the details for completion of assessment. Though such letter was received by the Assessing Officer, the assessment was completed on 28.11.2018 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me by way of writing, such request has to be considered and decided either by accepting or rejecting the same and such decision has to be duly communicated to the assessee by fixing a next date of hearing so as to enable such assessee to be prepared for appearance on that day for completion of the assessment proceedings. In the above referred decision relied on by the learned counsel for the petitioner cited supra, the very same issue was considered and found that the request for extension either granted or rejected should be intimated then and there. In this case, admittedly, no such intimation was given to the petitioner, even assuming that the request of the petitioner was accepted by the Assessing Authority. Needless to say that unless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er must be given one more opportunity so as to enable them to file all the necessary documents and forms before the Assessing Officer for completing the assessment. 8. Accordingly, without expressing any view on the merits of the assessment order, impugned in this writ petition, this writ petition is allowed and the impugned order is set aside. Consequently, the matter is remitted back to the Assessing Officer to redo the assessment as per the following terms and conditions: a) The petitioner shall furnish all the relevant documents/forms within a period of two weeks from the date of receipt of a copy of this order. b) On receipt of such documents/forms, the Assessing Officer shall inform the date of personal hearing to the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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