Court sets aside assessment orders, remits for fresh consideration, directs 10% tax payment for bank account unfreezing, grants personal hearing.

The court set aside the assessment orders due to a violation of natural justice principles and remitted the matter back to the respondent for fresh orders. The respondent was directed to accept 10% of the tax amount to unfreeze the Bank account and provide the petitioner with a personal hearing. The petitioner agreed to attend the hearing, and if absent, the authority could proceed based on available records. The writ petition was disposed of with these directions, and no costs were incurred.

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Issues:
Challenge to assessment orders, violation of principles of natural justice, opportunity for personal hearing, bank attachment, remittance of case back to respondent.

Analysis:
The petitioner challenged the orders of the respondent dated 12.11.2014 and 26.02.2015, seeking a redo of the assessment after being denied a personal hearing and requesting the lifting of a Bank Attachment. The petitioner's father previously managed the business, and after his demise, the petitioner took over. The petitioner argued that despite detailed assessment orders being issued, he was not given an opportunity to be heard.

The Additional Government Pleader (Taxes) contended that the petitioner was a defaulter, justifying the impugned order. However, the court noted that since the petitioner's father had passed away, the petitioner should have been afforded an opportunity to present his case before the assessment orders were finalized.

In light of the violation of principles of natural justice, the court set aside the assessment orders and remitted the matters back to the respondent for fresh orders. The respondent was directed to accept 10% of the tax amount, as agreed by the petitioner, to unfreeze the Bank account. Additionally, the respondent was instructed to provide the petitioner with a personal hearing as per Section 22(4) of the Act and decide the matter afresh based on merits and in accordance with the law.

The petitioner agreed to appear for a personal hearing on 04.05.2015. The respondent was directed to make a decision after this hearing. If the petitioner failed to attend, the authority could proceed to pass orders based on available records. The writ petition was disposed of with the above directions, with no costs incurred. The connected miscellaneous petition was closed accordingly.

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