2018 (7) TMI 1661

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....sion itself. 3. The petitioner have come up with these present Writ Petitions for a Writ of Certiorarified Mandamus, calling for the records in connection with the orders of the respondent bearing reference Nos. 471736/2010-11; 471736/2011-12; 471736/2012-13; 471736/2013-14 and 471736/2014-15, dated 30. 04. 2018, respectively, quash the same and consequently, direct the respondent to de novo adjudicate the Revised Assessment Notices, dated 13. 03. 2018 for the assessment years 2010-2011; 2011-2012; 2012-2013; 2013-2014 and 2014-2015, respectively. 4. The petitioner is a Company incorporated under the Companies Act, 1956 and is a manufacturer of Caustic Soda, PVC Resin and other chemicals. The petitioner Company is a registered dealer ....

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....rded prior to issuance of the revised assessment notices dated 13. 03. 2018. However, after issuance of revised assessment notices, personal hearing was not afforded to the petitioner, in spite of the request made by them. The respondent has considered the personal hearing afforded to the petitioner on the previous occasions and taken those objections into consideration and passed the final orders. It is also observed that after issuance of revised assessment notices, the petitioner have not submitted any reply and have not availed the opportunity of personal hearing. In fact, in the interim reply submitted by the petitioner dated 03. 04. 2018 and 02. 05. 2018, they have specifically asked for personal hearing. But the respondent has passed....

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....jection was not given, still the assessing authority was expected to post the matter for hearing by issuing notice to the assessee. In case the assessee fail to appear, it is open to the assessment authority to pass orders on merits. We make the position clear that the failure to submit objection to the pre-assessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee. 11. The Hon'ble Supreme Court in Swami Devi Dayal Hospital and Dental College Vs. The Union of India and others [2013 (10) Scale 608] observed that even in the absence of a specific provision of giving hearing, the hearing is required is required in such cases, unless specifically excluded by a statutor....