9911796707
TMI Blog2024 (5) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1961 (hereinafter referred to as the 'Act') for A.Y. 2022-23. 3. At the outset, objection has been raised as to existence of statutory alternative remedy of appeal. That has been met by learned counsel for the petitioner on the strength of his submission that ex parte assessment order has been passed practically without allowing for any opportunity of hearing to the petitioner less so reasonable opportunity of hearing. Neither the petitioner was given enough time to furnish its written reply to the shown-cause notice dated 11.03.2024 nor it was granted any real opportunity to be heard during assessment proceedings. The first notice for assessment was issued to the petitioner through e-mail mode on 11.03.2024 fixing the date 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity of personal hearing is optional at the discretion of the Assessing Officer. On the contrary in the context of rights in dispute before the Assessing Officer and under the Scheme of the Act, providing for opportunity of personal hearing appears to be the Rule and its waiver an exception to be exercised by the assessee. Wherever the assessee makes a specific request in terms of Section 144B(vii), that would be enforced on the Assessing Authority through National Faceless Assessment Centre in accordance with Section 144B(6)(viii). However, the provision cannot be read to mean that opportunity of personal hearing may be granted only where the assessee specifically requests for the same. 6. There is no warrant to interpret that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n document may be read in more than one way. That is also true of all explanations and replies. Also, language and writing are a mode of communication. They vary from person to person. Often same or similar thoughts are expressed differently by different persons depending upon their own skill and preferred use of expressions and method of writing. Therefore, what may be intended to be communicated by an assessee by submitting his written reply, may be received differently by the Assessing Officer on a simple ex parte reading of the same. 8. Therefore, for the purpose of an effective discussion to arise and a reasoned conclusion to be drawn thereafter by the Assessing Officer, oral hearing remains an important and near about mandatory requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain the appeal on all merit issues and exercise the powers of the Assessing Officer. While it is not in doubt that the appeal authority has all powers of Assessing Officer, at the same time, it is not the Scheme of the Act to require the job of the Assessing Authority to be routinely performed by the First Appeal Authority. If the opportunity of personal hearing is to be declined by the Assessing Officer by way of a normal practice, we foresee such situations are bound to arise in the normal course of things. In any case, the assessee would have lost one opportunity and tier of appeal, for no fault on its part. 11. Therefore, the word "request" used under Section 144B(6) (vii) and (viii) only imply, where an assessee may furnish his writt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y next date i.e. 17.03.2024. That was a Sunday. Therefore, it was obligatory without fail for the Assessing Officer to have fixed another date before he may have proceeded to pass the final order. Seen in that light, the written instructions received by Sri Ghildyal in compliance of the last order do not bring out any just fact explanation to the course adopted by the assessing authority. Copy of the written instructions have been marked as 'X' and retained on record. In light of the above, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit or to relegate the petitioner to the forum of appeal. As discussed above, that appeal if filed will only require the Appeal Authority to fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
