Ex parte assessment reopened on a conditional opportunity to file objections and seek personal hearing

An ex parte assessment made after no objection was filed to the revision notice was subjected to conditional interference, with the petitioner given an opportunity to return before the assessing authority. The relief was made contingent on payment of 15% of the disputed tax within the stipulated time. On compliance, the impugned proceedings were to be treated as a show-cause notice, objections were to be received, personal hearing was to be afforded, and the assessment was to be redone in accordance with law. Failure to satisfy the condition would result in dismissal of the writ petition.

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Issues: Whether an ex parte assessment could be interfered with and the matter sent back to the assessing authority by granting the petitioner an opportunity to file objections and be heard.

Analysis: The assessment had been completed ex parte because no objection was filed to the revision notice. In view of that circumstance, the Court granted the petitioner an opportunity to go back before the assessing authority. The relief was made conditional upon payment of 15% of the disputed tax within the stipulated time, after which the impugned proceedings were to be treated as a show-cause notice, objections were to be received, personal hearing was to be afforded, and the assessment was to be redone in accordance with law.

Conclusion: The petitioner was granted a conditional opportunity to contest the assessment before the assessing authority, and failure to comply with the condition would result in dismissal of the writ petition.

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