Natural justice in faceless assessment: assessment order quashed for denial of requested personal hearing and remanded for fresh decision.

An assessment order under the faceless regime was unsustainable because the assessee had specifically sought a personal hearing and was not afforded one despite filing replies and documents. The Court applied the principle that an order affecting rights cannot be sustained when passed in breach of natural justice, and quashed the assessment. The matter was remanded for fresh adjudication after granting the assessee an opportunity of hearing.

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Issues: Whether the assessment order passed under the faceless assessment regime was liable to be quashed for failure to afford the assessee an opportunity of personal hearing despite request.

Analysis: The assessee challenged the assessment order on the ground that, though replies and documents were filed in response to notices, no personal hearing was granted despite a specific request. The Court found that the opportunity of hearing had not been provided and, following the governing principle that a decision affecting rights cannot be sustained when passed in breach of natural justice, the assessment order could not stand. The matter was remitted for fresh adjudication after granting hearing.

Conclusion: The assessment order was quashed and the matter was remanded for fresh consideration after affording the assessee an opportunity of hearing.

Final Conclusion: The writ petition succeeded to the extent that the impugned assessment was set aside and the assessing authority was directed to decide the matter afresh in accordance with law after hearing the assessee.

Ratio Decidendi: An assessment order passed without granting a requested opportunity of hearing is unsustainable for breach of natural justice and must be set aside with a direction for fresh consideration.

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