Effective opportunity to object in assessment proceedings was denied, so the order was set aside and remitted for fresh decision.

An assessment order was set aside because it was passed on the last day of the period granted for objections, despite the assessee receiving the show cause notices belatedly and not being afforded an effective opportunity to respond. The court noted that the authority did not wait beyond the response period stated in the notice and failed to consider the objections on merits in the manner contemplated by the notice and the departmental circular. The matter was remitted for fresh consideration, with the assessee directed to file objections within one week and the respondent required to pass a reasoned order on merits in accordance with law.

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Issues: Whether the assessment order was liable to be set aside for being passed before expiry of the time granted to file objections and without considering the objections on merits.

Analysis: The show cause notices granted fifteen days to file objections, but the order was passed on the last day itself. The record showed that the assessee received the notices belatedly and the authority did not wait beyond the period granted for response. The order was therefore passed without affording the effective opportunity contemplated by the notice and the departmental circular relied upon.

Conclusion: The assessment order was unsustainable and was set aside. The assessee was directed to file objections within one week, and the respondent was directed to reconsider the matter afresh and pass orders on merits in accordance with law.

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