Failure to consider objections vitiates assessment and penalty orders; fresh adjudication required with personal hearing.

Assessment and penalty orders were found vitiated where the record showed that the taxpayer had filed replies to the pre-assessment notices, yet the orders incorrectly stated that no objections had been filed. Because the existing objections were not considered before finalisation, the authorities denied an effective opportunity of hearing. The High Court quashed the impugned orders and remitted the matter for fresh decision after considering the submitted and any additional objections and after affording a personal hearing.

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Issues: Whether the assessment orders were liable to be quashed for failure to consider the petitioner's objections and for denial of effective opportunity before finalising the assessment and penalty.

Analysis: The petitioner had filed replies to the pre-assessment notices and the replies were supported by acknowledgements. The impugned orders nevertheless recorded that no objections had been filed. The record therefore showed that the objections already submitted were not considered before passing the orders. In such circumstances, the orders were vitiated by non-consideration of the objections and the matter required fresh consideration after giving an opportunity of personal hearing.

Conclusion: The impugned orders were quashed and the matters were remitted to the respondent for fresh orders after considering the existing and any additional objections and after affording personal hearing.

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