Natural justice in assessment proceedings: failure to consider additional objections and hear the assessee led to annulment and remand.

An assessment order passed without considering additional objections and without granting a meaningful opportunity of hearing was found to be vitiated by breach of natural justice. The Court noted that the assessee had sought to file further objections, but the order was issued before those objections were awaited or considered. As the process did not reflect a fair hearing before finalisation of the levy, the assessment proceedings were set aside and the matter remitted for fresh consideration after permitting additional objections and personal hearing.

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Issues: Whether the impugned assessment proceedings were liable to be set aside for breach of natural justice on the ground that additional objections were not considered and a proper opportunity of hearing was not afforded.

Analysis: The assessment was challenged on the footing that the petitioner had sought to file additional objections, was asked to return on a later date, and the order was nevertheless passed in the meantime. The material before the Court showed that the petitioner had sought to place further objections before the assessing authority and that the order was passed without awaiting those objections. The respondents also indicated that, if remitted, the matter could be reconsidered afresh. On these facts, the process leading to the assessment did not reflect a fair opportunity of hearing before finalisation of the levy.

Conclusion: The assessment proceedings were liable to be set aside and the matter remitted for fresh consideration after permitting additional objections and affording personal hearing.

Final Conclusion: The impugned assessment was annulled on procedural grounds and the assessing authority was directed to reconsider the matter afresh in accordance with law after giving the petitioner an opportunity to respond.

Ratio Decidendi: An assessment order passed without considering additional objections and without affording a meaningful opportunity of hearing is vitiated by violation of natural justice and may be set aside with a direction for de novo consideration.

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