TMI Blog2019 (2) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... more opportunity to the petitioner to put forth their case before the Assessing Officer, however, subject to the condition that the petitioner pays 10% of the tax liability so as to show their bona fide for the purpose of making the assessment orders afresh, on merits and in accordance with law - matter is remitted back to the Assessing Officer - Petition allowed by way of remand. - W.P.Nos.32381, 32387, 32389, 32392 & 32396 of 2018 And W.M.P.Nos.37581, 37583, 37585, 37588 & 37590 of 2018 - - - Dated:- 11-12-2018 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.S.Jaikumar (in all W.Ps) For the Respondent : Mr.M.Hariharan Additional Government Pleader (in all W.Ps) COMMON ORDER Mr.M.Hariharan, learned Additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.02.2017 and that the petitioner did not file any reply within the time stipulated. He further contended that in the notice of proposal itself, it was informed to the petitioner that they can appear before the Assessing Officer on any day within 15 days from the date of receipt of the notice of proposal and therefore, such opportunity of personal hearing given to the petitioner was also not utilised. Thus, the learned Additional Government Pleader contended that the petitioner is not entitled to seek any indulgence from this Court. 5. Heard both sides and perused the materials placed before this Court. 6. The impugned orders of assessment were passed by considering various issues. This Court at this stage is not expressing any view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluded the assessment, only on the reason that there was no reply from the petitioner. Therefore, the orders of assessment as such passed is without considering the merits of the case. 10. Further, it is seen that the notice of proposal indicated that the petitioner can utilise the personal hearing on anyone day within 15 days time from the date of receipt of the notice. It is contended on behalf of the respondent that in the notice of proposal itself, it was specifically mentioned that the Assessee is entitled to appear in person on any one of the days, within which, the notice has to be replied. Therefore, it is contended that the opportunity of personal hearing was given to the Assessee, which they failed to utilize. 11. This Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted back to the Assessing Officer on the following terms and conditions: a) The petitioner shall pay 10% of tax liability for each assessment year along with their reply once again before the Assessing Officer, within a period of two weeks from the date of receipt of a copy of this order. (b) On receipt of such reply and the payment of 10% of tax liability within the time stipulated as stated supra, the Assessing Officer shall indicate the date of personal hearing to the petitioner. (c) On completion of such personal hearing, the Assessing Officer shall pass fresh orders of assessment on merits and in accordance with law within a period of six weeks thereafter. (d) This Court is not expressing any view on the merits of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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