Court quashes assessment order, demands fair hearing. Remitted for fresh consideration.

The court allowed the petition, quashed the assessment order and demand notice, and remitted the matter back to the Assessment Officer for fresh consideration. The court emphasized the need to provide the petitioner with another opportunity to present objections and documents, ensuring a fair hearing in compliance with the law.

---

---

Issues:
Petition seeking quashing of assessment order and demand notice dated 30.07.2021 due to lack of communication following the death of the authorized representative.

Analysis:
The petitioner sought to quash the impugned assessment order and demand notice dated 30.07.2021, citing lack of communication due to the death of the authorized representative. The petitioner's senior counsel argued that after the demise of the Chartered Accountant representing the petitioner, notices sent to the defunct email address of the deceased were not received, depriving the petitioner of the opportunity to respond. The petitioner, unaware of the communication sent to the deceased representative, was unable to furnish details or objections, leading to the ex-parte assessment order. The counsel contended that the order violated principles of natural justice, emphasizing the petitioner's inability to reply due to genuine reasons and lack of knowledge regarding the notices.

The respondents, however, opposed the petition, claiming no merit in the petitioner's argument. The court acknowledged the petitioner's predicament, noting the death certificate of the Chartered Accountant and the petitioner's lack of awareness regarding correspondence sent to the deceased representative's defunct email. Recognizing the petitioner's genuine inability to respond to the notices, the court concluded that the ex-parte order should be set aside. The court decided to remit the matter back to the Assessment Officer for reconsideration, emphasizing the need to provide the petitioner with another opportunity to present objections and documents, ensuring a fair hearing in compliance with the law.

In the final order, the court allowed the petition, quashed the assessment order and demand notice, and remitted the matter back to the Assessment Officer for fresh consideration. The court directed the Assessment Officer to afford the petitioner an opportunity to file objections, submit documents, and receive a personal hearing in accordance with legal procedures.

---