Court quashes assessment order for lack of natural justice, directs petitioner to appear before Assessing Officer

The Court quashed the ex parte assessment order due to the violation of natural justice principles and failure to follow procedural directives, directing the petitioner to appear before the Assessing Officer for assessment proceedings with books of account on a specified date. The Court emphasized that it did not express any opinion on the case's merits and ordered a free copy of the decision to be provided to the Revenue's Standing Counsel, with an urgent certified copy available upon request.

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Issues:
Challenge to ex parte assessment order without proper notice to the assessee.

Analysis:
The petitioner challenged an ex parte assessment order dated 30th March, 2013, raising a demand of tax and penalty. The petitioner contended that despite appearing before the Assessing Officer on 16.2.2013 with books of accounts, an ex parte order was passed without any notice for assessment. The assessment order showed discrepancies as the petitioner claimed to have represented with books of accounts on 16.2.2013, contradicting the assessment order's assertion that the assessee was represented without books of account. The petitioner's Senior Counsel argued that no signature was taken on the order sheet on 16.2.2013, indicating no effective hearing. The Revenue's Standing Counsel confirmed the absence of the representative's signature on the order sheet, highlighting the lack of notice to the assessee on subsequent dates.

The Court referred to a previous order in a similar case directing that the dealer's or representative's signature must be taken on the order sheet when appearing before the Assessing Authority. It was noted that this directive was not followed in the present case, leading to a violation of natural justice principles and the circular dated 30.11.2009. Consequently, the Court quashed the ex parte assessment order and directed the petitioner to appear before the Assessing Officer with books of account on a specified date for expeditious assessment proceedings. The Court clarified that it did not express any opinion on the case's merits or contentions raised by either party. A free copy of the order was to be provided to the Revenue's Standing Counsel, and an urgent certified copy would be issued upon application.

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