Assessment order quashed for lack of natural justice, remanded for fair hearing.

The court quashed the assessment order due to the Assessing Officer's violation of natural justice by hastily concluding proceedings without granting the petitioner a reasonable opportunity to represent its case. The court emphasized the importance of adhering to principles of natural justice and ordered a remand for proper disposal, rejecting the Revenue's argument that the order could be challenged through statutory appeal. The court intervened through writ jurisdiction, highlighting the breach of natural justice principles and directing a fresh hearing without the need for a separate notice, allowing the petitioner to present its case.

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Issues:
Challenge to assessment order based on denial of reasonable opportunity to represent the case.

Analysis:
The petitioner challenged the assessment order dated November 22, 2013, on various grounds, leading to a limited question of denial of a reasonable opportunity to represent its case. The assessment for the year 2006-07 was reopened under section 148 of the Income-tax Act, 1961, with reasons provided. The petitioner objected to the reopening, citing the necessity of a speaking order as per the Supreme Court ruling in GKN Driveshafts (India) Ltd. v. ITO. Despite the petitioner's request for an adjournment to compile necessary details, the Assessing Officer proceeded to pass the assessment order on the same day, ignoring the request for an extension of time. This hasty conclusion of assessment proceedings was deemed a violation of natural justice, resulting in the quashing of the assessment order and remand of proceedings to the Assessing Officer for proper disposal.

The court highlighted the undue haste displayed by the Assessing Officer in concluding the assessment despite the availability of time until March 31, 2014, for completion. The petitioner's valid reasons for seeking an adjournment were not considered, and the Assessing Officer failed to communicate any decision regarding the adjournment request before passing the final order. This failure to provide a fair hearing and refusal to grant an adjournment amounted to a gross violation of natural justice. The court emphasized the importance of adhering to principles of natural justice and ordered the assessment proceedings to be remanded for a proper hearing and disposal in accordance with the law.

The court rejected the Revenue's argument that the assessment order could be challenged through statutory appeal, as the violation of natural justice was evident. Citing the decision in Whirlpool Corporation v. Registrar of Trade Marks, the court justified its intervention through the writ jurisdiction due to the clear breach of natural justice principles. Additionally, the court clarified that the petitioner's insistence on a speaking order regarding objections to the assessment reopening was not a prerequisite for further participation in the proceedings. The court left open the opportunity for the petitioner to raise other contentions against the assessment order in the future, if necessary. Consequently, the impugned order dated November 22, 2013, was quashed, and the Assessing Officer was directed to conduct a fresh hearing on January 20, 2014, without the need for a separate notice, allowing the petitioner to appear and present its case.

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