Effective personal hearing requirement led to setting aside an assessment order and remand for fresh disposal.

An assessment order was set aside because the assessee was not given an effective opportunity of personal hearing when the matter was fixed and re-fixed. Although the order had been passed on merits, the hearing chronology showed that proper intimation and a meaningful chance to appear were not ensured before the proceeding was concluded. The matter was remitted for fresh disposal, with directions to afford a proper personal hearing before deciding the pending issue.

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Issues: Whether the impugned assessment order was liable to be set aside for want of effective opportunity of personal hearing and whether the matter should be remitted for fresh consideration.

Analysis: The order was passed on merits, but the hearing chronology showed that the assessee did not get an effective opportunity to appear when the matter was fixed and re-fixed. In the circumstances, the proceeding ought not to have been concluded without ensuring proper intimation and hearing on the pending issue.

Conclusion: The impugned assessment order was set aside and the matter was remitted to the respondent for fresh disposal after affording a proper personal hearing.

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