TMI Blog2022 (12) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... ner to represent his case - order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. The impugned order is set aside - petition disposed off. - Civil Writ Jurisdiction Case No.16790 of 2022 - - - Dated:- 9-12-2022 - HONOURABLE CHIEF JUSTICE SANJAY KAROL AND HONOURABLE MR. JUSTICE PARTHA SARTHY Appearance : For the Petitioner/s : Mr. Daya Shankar Prasad Sinha, Advocate For the Respondent/s : Mr. Vivek Prasad ( GP 7 ) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , during pendency of the case, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record. However, having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is shall be done within four weeks. (d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Assessing Officer. However, if it is ultimately found that the petitioner s deposit is in excess, the same shall be refunded within two months from the date of passing of the order; (e) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present petition. This shall be done immediately. (f) Petitioner undertakes to appear before the Assessing Authority on 23.12.2022 at 10:30 A.M., if possible through digital mode; (g) The Assessing Authority shall de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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