Denial of personal hearing in assessment proceedings can vitiate the order and justify remand for fresh adjudication.

An assessment order passed without affording a meaningful opportunity of personal hearing was treated as vitiated by a material procedural defect. The court noted that the petitioner had sought time to prepare and respond, yet the assessment was finalised in the petitioner's absence; in the interests of substantial justice, this denial of hearing justified interference. The assessment order was set aside and the matter was remitted for de novo assessment after granting an opportunity of hearing.

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Issues: Whether the assessment order passed without affording the petitioner an opportunity of personal hearing could be sustained and whether the matter required a fresh assessment.

Analysis: The impugned assessment was passed notwithstanding the petitioner's absence on the hearing date, while the record also showed a subsequent request for time to prepare and respond. In the interests of substantial justice, denial of a hearing was treated as a material procedural defect warranting interference.

Conclusion: The assessment order was set aside and the matter was remitted for de novo assessment after affording the petitioner an opportunity of hearing.

Final Conclusion: The writ petition succeeded and the assessment was reopened for fresh consideration in accordance with law.

Ratio Decidendi: An assessment made without granting a meaningful opportunity of hearing is liable to be set aside and remanded for fresh adjudication.

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