Fair opportunity in tax assessment restored after non-response to notice, with conditional fresh adjudication and bank attachment relief.

The assessment order was set aside after the petitioner did not respond to the show cause notice, and the matter was restored for fresh consideration to ensure fairness and a reasonable opportunity. The petitioner was required to remit 10% of the disputed tax demand, file a reply to the notice, and be given personal hearing before a fresh order was passed. Consequential relief was also granted by directing that the bank attachment be raised.

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Issues: Whether the assessment order confirming the tax proposal required interference for want of proper opportunity and whether the matter should be restored for fresh consideration on conditions.

Analysis: The impugned order was passed after the petitioner did not respond to the show cause notice. In view of the explanation regarding non-participation and the need to ensure fairness, the matter was found fit for reconsideration. The petitioner was directed to remit 10% of the disputed tax demand, file a reply to the show cause notice, and thereafter receive a reasonable opportunity, including personal hearing, before a fresh order was passed. The bank attachment was also directed to be raised consequentially.

Conclusion: The assessment order was set aside and the matter was restored for fresh adjudication on the stated conditions, with consequential relief against bank attachment.

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