Requested personal hearing forms part of fair opportunity, and assessment without it was set aside for breach of natural justice.

Assessment completed without granting a specifically requested personal hearing was held unsustainable for breach of natural justice. The assessee had filed written objections and sought oral hearing before completion of assessment, but the authority declined adjournment and passed the order without hearing the assessee. The court relied on departmental circulars requiring fair opportunity and due consideration of objections, and applied the view that reasonable opportunity to show cause can include personal hearing where circumstances so require. The assessment order was set aside and the matter was remanded for fresh consideration after affording personal hearing and passing a new order.

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Issues: Whether the assessment order was liable to be set aside for denial of a requested personal hearing and breach of principles of natural justice.

Analysis: The assessee had filed written objections and specifically sought an oral hearing before completion of assessment. The assessing authority declined the adjournment request and completed the assessment without granting the hearing sought. The Court noted that departmental circulars repeatedly required fair opportunity, due consideration of objections, and oral hearing where specifically requested. The earlier Division Bench view treating reasonable opportunity of showing cause as including personal hearing in appropriate cases was applied to the facts of the present matter.

Conclusion: The assessment order was unsustainable and was set aside for failure to grant the requested personal hearing and for breach of natural justice.

Final Conclusion: The matter was sent back for fresh consideration after affording the assessee an opportunity of personal hearing and for passing a fresh order thereafter.

Ratio Decidendi: Where the assessee specifically requests personal hearing and the statutory and administrative framework contemplates fair opportunity, completion of assessment without granting such hearing vitiates the order for breach of natural justice.

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