TMI Blog2022 (3) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... been more clear. Over and above the aforesaid infirmity in the impugned assessment order, there is one another good ground on which we are inclined to quash the impugned assessment order. Once a request is made by the assessee before the Assessing Officer to give him an opportunity of hearing having regard to the fact that the assessment is high-pitch assessment, then ordinarily such an opportunity should be given so that the assessee may not get a chance to redress the grievance before the higher forum that he was not given adequate opportunity of hearing. It would all depend on the nature of the issues involved in the matter. It is not necessary that in each and every case, the Assessing Officer has to provide personal hearing. Ultimately, it is the discretion of the Assessing Officer that should be exercised judiciously. In the over all view of the matter, we have reached to the conclusion that we should quash the impugned assessment order so as to give one opportunity to the writ applicant to put forward his case before the authority concerned in a proper manner and to his satisfaction. - R/Special Civil Application No. 7461 of 2021 - - - Dated:- 24-1-2022 - J.B. Pard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant filed his reply dated 10.4.2021. In the reply, amongst manifold contentions raised, one of the requests made was that the writ applicant may be given an opportunity of personal hearing as the case was one of high-pitch assessment. 2.6. The reply to the show cause notice filed by the writ applicant did not find favour with the Assessing Officer and the Assessing Officer, in turn, proceeded to pass the final order of assessment assessing the total income of the writ applicant under Section 143(3) of the Act to the tune of ₹ 2,80,70,000/-. 3. Being dissatisfied with the impugned assessment order, the writ applicant is here before this Court with the present writ application. 4. We have heard Mr. Hardik Vora, learned counsel appearing for the writ applicant and Ms. Kalpana Raval, learned senior standing counsel appearing for the revenue. 4.1. The principal argument canvassed on behalf of the writ applicant is that the impugned order passed by the Assessing Officer is in gross violation of the principles of natural justice as, despite a specific request been made to provide the writ applicant with an opportunity of personal hearing, the Assessing Officer failed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the reply, following has been stated: 6. In his petition, the applicant has submitted that impugned assessment order was passed on 13th April, 2021 whereas time to reply the show cause notice was given upto 15th April, 2021. The applicant has contended that the authority/Assessing Officer at NeAC could have waited till the show cause notice was replied and after considering the reply of the petitioner, the impugned order could have been passed, but since the assessment order was passed on 13th April, 2021, the same amounts to violation of principles of natural justice. 7. In this regard, it is pertinent to state that the assessment proceedings in case of the applicant for AY 2018-19 was conducted by the Assessing Officer through National E-Assessment Centre (NeAC) at Delhi in Faceless Manner and after passing the assessment order, the case was transferred back to its Jurisdictional Assessing Officer i.e. Income Tax Officer, Ward-1, Bardoli. All the records of the proceedings are available in electronic form in the ITBA system of the department. Further, in respect of the contention of the applicant that the principles of natural justice have been violated, it is to sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the lenders would have been confronted about such loan transactions, then probably the picture would have been more clear. 8. Over and above the aforesaid infirmity in the impugned assessment order, there is one another good ground on which we are inclined to quash the impugned assessment order. Once a request is made by the assessee before the Assessing Officer to give him an opportunity of hearing having regard to the fact that the assessment is high-pitch assessment, then ordinarily such an opportunity should be given so that the assessee may not get a chance to redress the grievance before the higher forum that he was not given adequate opportunity of hearing. It would all depend on the nature of the issues involved in the matter. It is not necessary that in each and every case, the Assessing Officer has to provide personal hearing. Ultimately, it is the discretion of the Assessing Officer that should be exercised judiciously. 9. In the over all view of the matter, we have reached to the conclusion that we should quash the impugned assessment order so as to give one opportunity to the writ applicant to put forward his case before the authority concerned in a proper manne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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