Personal hearing requirement affected fairness, leading to setting aside of the assessment order and remand for fresh consideration.

Failure to consider a request for personal hearing before passing the assessment order was treated as a procedural lapse affecting fairness under the hearing requirement in Section 75(4). The petitioner had also sought time to file additional documents, but the impugned order was issued without addressing that request. As the respondent accepted that a personal hearing could be granted, the absence of such hearing was found to justify setting aside the order. The matter was remitted for fresh consideration of the petitioner's documents and objections after affording a personal hearing.

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Issues: Whether the assessment order was liable to be set aside for non-consideration of the request for personal hearing and violation of the requirement of hearing under Section 75(4).

Analysis: The petitioner had sought a personal hearing in its reply to the show cause notice and also requested time to furnish additional documents. The impugned order was passed without considering that request. Since the respondent accepted that an opportunity of personal hearing could be granted, the absence of such hearing before passing the order was treated as a procedural lapse affecting fairness in the adjudicatory process.

Conclusion: The impugned order was set aside and the matter was remitted to the respondent to consider the petitioner's further documents and objections after affording a personal hearing.

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