Court sets aside non-speaking orders for Copra cake sale exemption, orders fresh assessment

The court set aside the impugned non-speaking orders for assessment years 2012-13 and 2014-A4 regarding exemption for the sale of Copra cake. The court found that the authority failed to consider relevant documents, including those submitted on 02.5.2014, which were acknowledged as received. The court deemed the orders to be in violation of natural justice principles and ordered a fresh assessment by the respondent, instructing consideration of all documents, particularly those dated 02.5.2014, and issuance of speaking orders promptly, without granting a personal hearing to the petitioner. The court closed the related Miscellaneous Petition without costs.

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Issues:
Challenging impugned orders for assessment years 2012-13 and 2014-A4 regarding exemption for sale of Copra cake.

Analysis:
The petitioner challenged the impugned orders for assessment years 2012-13 and 2014-A4, claiming that the authority did not consider the documents produced, specifically those submitted on 02.5.2014 seeking exemption for the sale of Copra cake. The petitioner argued that the authority's failure to reference these documents rendered the orders illegal and against natural justice principles. The respondent contended that the petitioner did not claim any exemption in the alleged documents submitted on 02.5.2014, and thus, no mention was made in the impugned orders regarding these documents.

Upon review, the court observed that the impugned orders were non-speaking orders, failing to consider the relevant documents, including those submitted on 02.5.2014 for Copra cake sale exemption. The acknowledgment of receipt by the authority proved that the documents were indeed submitted. Consequently, the court concluded that the impugned orders were in violation of natural justice principles and ordered them to be set aside. The matters were remitted back to the respondent for a fresh assessment, instructing them to consider all documents, especially those dated 02.5.2014, and issue speaking orders promptly, without granting a personal hearing to the petitioner. The court closed the connected Miscellaneous Petition without imposing any costs.

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