Reasonable opportunity and personal hearing led to quashing of assessment orders, with remand subject to a deposit condition.

Assessment orders were quashed where the assessee had inadequate time to reply to a recently issued show cause notice and was not given a personal hearing, contrary to the requirement of a reasonable opportunity. The court held that fresh consideration was warranted, but relief could be conditioned because the assessee had also failed to respond to earlier notices and intimation. The matters were remanded for reconsideration with a direction to afford a reasonable opportunity, including personal hearing, subject to remittance of 10% of the disputed tax demand for each assessment year.

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Issues: Whether the assessment orders were liable to be quashed and the matters remanded on the ground of inadequate time to respond to the show cause notices and absence of personal hearing, and whether such remand could be made subject to a deposit condition.

Analysis: The show cause notice was issued shortly before the assessment orders, leaving insufficient time for response. The notice also did not afford a personal hearing, which was inconsistent with the statutory requirement of a reasonable opportunity. At the same time, the petitioner had not responded to the earlier notices and intimation, so the grant of relief warranted terms.

Conclusion: The assessment orders were quashed and the matters were remanded for fresh consideration subject to the petitioner remitting 10% of the disputed tax demand for each assessment year and being afforded a reasonable opportunity, including personal hearing.

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