2018 (12) TMI 538

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....e orders of assessment dated 19.09.2018 passed in respect of assessment year 2014-2015 and 2015-2016. 3. In both these writ petitions, the common grievance expressed by the petitioner is that the Assessing Officer did not comply with the principles of natural justice while passing the orders of assessment. It is the specific contention of the petitioner that even though a request was made to grant 15 days time to make personal appearance, the Assessing Officer without informing the petitioner about the date of personal hearing, has passed the impugned order as though the petitioner did not file their objections or appeared for personal hearing. 4. The learned Additional Government Pleader, on the other hand, submitted that even though an ....

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....her by accepting or rejecting the same and such decision has to be duly communicated to the assessee by fixing a next date of hearing so as to enable such assessee to be prepared for appearance on that day for completion of the assessment proceedings. In the above referred decision relied on by the learned counsel for the petitioner cited supra, the very same issue was considered and found that the request for extension of either granted or rejected should be intimated then and there. In this case, admittedly, no such intimation was given to the petitioner, even assuming that the request of the petitioner was accepted by the Assessing Authority. Needless to say that unless the petitioner is informed of the decision on their request for exte....