Effective opportunity of hearing in assessment matters can justify remand for fresh adjudication after objections and personal hearing.

An assessment was challenged for alleged defective service of show-cause and subsequent notices, with notices sent to an old address despite a change-of-address intimation. The court treated the decisive issue as denial of an effective opportunity to object rather than finally determining the service defect, and held that fairness required restoration of the matter to the assessing authority. The assessment order was set aside and the case was remanded for fresh adjudication after inviting objections and granting a personal hearing.

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Issues: Whether the assessment order was liable to be set aside for want of proper service of notice and denial of opportunity of hearing, and whether the matter should be remanded for fresh assessment.

Analysis: The assessment was challenged on the ground that the show-cause notice and subsequent notices were sent to the old address despite the filing of a change-of-address form, while the order of assessment was served at the new address. The Court found that the precise fault need not be conclusively determined for granting relief, since the assessee sought only one further opportunity and had not effectively been heard on the show-cause notice. In these circumstances, the interests of fairness warranted restoration of the matter to the assessing authority for fresh consideration after inviting objections and granting personal hearing.

Conclusion: The assessment order was set aside and the matter was remanded for fresh adjudication after affording the assessee an opportunity to file objections and be heard.

Final Conclusion: The writ petition succeeded on the ground of denial of effective hearing, resulting in de novo assessment proceedings before the assessing authority.

Ratio Decidendi: Where an assessee has not received an effective opportunity to object to a show-cause notice, the assessment can be set aside and remitted for fresh decision after due hearing.

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