2019 (2) TMI 129

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....The petitioner is aggrieved against the orders of assessment dated 28.09.2018 passed in respect of assessment years 2011-2012 to 2015-2016. 3. The main grievance of the petitioner before this Court against the impugned orders is that the same were passed in violation of principles of natural justice. According to the petitioner, the reply submitted by the petitioner dated 17.09.2018 was not considered or taken into account by the Assessing Officer before passing the impugned orders of assessment on 28.09.2018. It is the further contention of the petitioner that the Assessing Officer also failed to afford an opportunity of personal hearing to the petitioner before concluding the assessment. Therefore, it is stated that the assessment orde....

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.... has to consider as to whether such violation has taken place or not. 7. It is seen that the pre-assessment notice for each assessment year was issued on 07.02.2017, giving 15 days time for the petitioner to send the reply. It is the case of the petitioner that one Gokul Krishna, who was functioning as an Accountant at the office of the petitioner, received the notice of proposal and did not bring it to the knowledge of the petitioner immediately and that the said Gokul Krishna died suddenly on 15.03.2017 due to his ill health. Under such circumstances, it is stated that the petitioner filed their reply belatedly on 17.09.2018 in person, also by sending the same, by registered post on 01.10.2018. But, the perusal of the assessment orders....

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....and without indicating the date of personal hearing, cannot be construed as the compliance of requirement of providing personal hearing. In other words, only after receiving the reply from the petitioner, the Assessing Officer has to send a communication indicating a specific date for personal hearing, which alone, will be an effective hearing, since at that time, the notice of proposal as well as the objections raised by the petitioner will be there before the Assessing Officer, so as to enable him to hear the petitioner also in person and take a decision thereafter on merits and in accordance with law. The personal hearing does not mean formal hearing, on the other hand, it should be an effective hearing, so that both the parties must be ....