Effective opportunity of hearing is mandatory where a disclosed accident prevents responses to a show-cause notice and assessment proceedings.

Completing an assessment without enabling the assessee to respond to the show-cause notice or attend a hearing, despite notice of the assessee's accident, contravenes fair-hearing requirements. The article notes that the accident prevented submission of objections and participation, and that this circumstance was communicated to and confirmed by the Revenue. It states that the assessment was set aside as unsustainable and remitted for fresh adjudication after issuing notice and allowing objections and a hearing.

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Issues: Whether the assessment made without enabling the assessee to respond to the show-cause notice and participate in the hearing, despite the assessing officer having been informed of the assessee's accident, was sustainable.

Analysis: The assessee's inability to submit objections or attend the personal hearing resulted from an accident, a fact communicated to the proper officer and confirmed by the Revenue. In those circumstances, completion of the assessment without affording an effective opportunity to participate was inappropriate and contrary to the requirements of fair hearing.

Conclusion: The assessment order was unsustainable and was set aside in favour of the assessee, with the matter restored for fresh adjudication after notice, objections and hearing.

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