TMI Blog2019 (2) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer has not given an opportunity of personal hearing to the petitioner before imposing such penalty - principles of natural justice - Held that:- It is evident that the Assessing Officer has not indicated any date of personal hearing even in the absence of any reply filed by the petitioner, more particularly, when the Assessing Officer has chosen to impose penalty. At this juncture, it is relevant to refer to a Circular issued by the Revenue in Circular No. 7 of 2014 - it is the duty of the Assessing Officer to provide such personal hearing. In this case, as it has not been done, this Court is inclined to remit the matter back to the Assessing Officer for redoing the assessment, however, subject to the condition that the petitioner sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h levy on the maintenance work and payment of wages to the labourers is improper. This Court, at this stage, is not expressing any view on such contention since, the petitioner admittedly, has not filed any reply to the notice of proposal. On the other hand, it is stated that the petitioner personally went and met the Assessing Officer and explained him with details. Needless to say that when a notice of proposal was given in writing, it is for the petitioner to give a reply in writing. In this case, the petitioner has not made any such reply. However, apart from imposing tax, the Assessing Officer has also imposed penalty at the rate of 150% under Section 27(3) of the said Act. It is true that the notice of proposal indicated that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r regarding granting of time or not as the case may be only it, there exists a genuine reason. (ii) Objections filed by the dealer on the preassessment/ revision notices shall be examined in each and every issue meticulously and speaking order shall be passed addressing the objections raised, in short, the speaking order which is complete shall be passed. (iii) As the provision in the TNVAT Act stipulates the condition of granting of personal hearing, it may be intimated in the notice and it shall invariably be afforded to the dealer irrespective of whether the dealer has opted for personal hearing or not. 10. Going by the above Circular issued by the Department and considering the fact that the preassessment notices and revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and considering all the aspects, the respondent shall pass fresh orders of assessment on its own merits and in accordance with law, within a period of eight weeks from the date of receipt of a copy of this order. 7. This Court has considered the scope of the above circular in very many cases and observed that it is the duty of the Assessing Officer to provide such personal hearing. In this case, as it has not been done, this Court is inclined to remit the matter back to the Assessing Officer for redoing the assessment, however, subject to the condition that the petitioner shall pay 15% of the tax liability. 8. Accordingly, the Writ Petition is allowed and the impugned order is set aside and consequently, the matter is remitted bac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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