TMI Blog2023 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer can make such inquiries, he must give an opportunity of being heard which is not an empty formality or ritual or a pretence. It is a valuable right granted to the assessees and, in fact, is an important safeguard against arbitrary assessments. It cannot be taken lightly by the authorities. The opportunity must be real and reasonable. If an assessee, who is asked to furnish certain particulars or submit explanations within a specified time, prays for further time stating his difficulties or reasons, his prayer should be considered judiciously. Sometimes, as in the present case, for assessment for a number of years are taken up together and the assessee is asked to appear and produce evidence in support of his returns. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. JUDGMENT ORDER [HON BLE THE CHIEF JUSTICE [ACTING] Heard Ms. Nitu Hawelia and Ms. Medha Lila Gope, learned counsel assisted by Ms. Simita Chakraborty learned counsel appearing for the petitioner. Also heard Mr. S.S. Dey, learned Advocate General assisted by Mr. K. De, learned Addl. G.A. appearing for the Respondents. 2. The petitioner has filed the instant petition challenging the impugned orders of assessment and demand notice dated 26.03.2021 for the assessment years 2015-16, 2016-17 and 2017-18 (Annexure VII) under the Tripura Value Added Tax Act, 2004. 3. The petitioner is a dealer dealing in Electrical goods, Electronic goods, furniture and parts, Floor covering, kitchenware, Marble Articles of Marble, Mos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment years 2015-16 to 2017-18 issued notices of demand for the said years. 5. The petitioner have challenged the impugned orders of assessment dated 26.03.2021 for the assessment years 2015-16 to 2017-18 under the Tripura Value Added Tax Act, 2004 on the ground that all reasonable opportunities of hearing were granted to the petitioner before passing of the said assessment order. The petitioner therefore prayed for setting aside the impugned orders of assessment and notice of demand dated 26.03.2021 for the assessment years 2015-16 to 2017-18. 6. Ms. Nitu Hawelia, learned counsel appearing for the petitioner has contended that sufficient opportunity have not been given. Providing of opportunity must be real and effective to term t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring. Heard the learned counsel for the parties. 9. Section 31 of the Tripura Value Added Tax Act provides for providing of a reasonable opportunity of hearing before passing an order under Section 31 of the Tripura Value Added Tax Act. 2004. 10. The Assessing Officer invested with the power to make assessment of tax discharges, quasi-judicial functions and he is bound to observe the principles of natural justice in reaching his conclusions. The fact that he is not fettered by technical rules of evidence of pleadings and is entitled to act on material which may not be accepted as evidence in a court of law and it does not absolve him from the obligation to comply with the fundamental rules of justice which comes to be known in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the assessee is asked to appear and produce evidence in support of his returns. On consideration of the evidence produced by the assessee, the Assessing Officer might require some further particulars or information which might not be possible for the assessee to submit instantaneously, for various reasons. He may require reasonable time to furnish the same and pray for the same before the Assessing authority. Such prayers cannot be rejected at the threshold without considering the ground given by the assessee merely because the Assessing Officer is hard-pressed to complete the assessment by a specified date or for administrative expediency. Such a rejection would amount to denial of reasonable opportunity of hearing and vitiate the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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