TaxTMI 
TaxTMI 
2019 (3) TMI 932
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....y the petitioner for the assessment year 2011 - 2012 was accepted by the respondent and his assessment was deemed to be completed on deemed assessment basis as per Section 22(2) of the TNVAT Act, 2006. According to the petitioner, all of a sudden, based on a spot audit by the Enforcement Wing Officers, the respondent issued a pre-revision notice, seeking to revise the earlier assessment under Section 27 of the TNVAT Act, 2006. A detailed reply was also given by the petitioner on 30.11.2015, wherein, he has stated that the proposal to revise the assessment is unjustified and unlawful. In view of the reasons stated in the reply, he also requested the respondent to afford him the right of personal hearing in the assessment proceedings. On rece....
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....ot considered the same in accordance with law, but instead, has passed a cryptic one line order, rejecting the objections raised by the petitioner. According to the learned counsel for the petitioner, in the reply, a specific request was made to afford an opportunity of personal hearing to the petitioner in the revision proceedings along with permitting the petitioner to produce documentary evidence. Even that request was also not acceded to by the respondent. According to the learned counsel for the petitioner, even though a detailed reply stating the objections were sent, the respondent has failed to consider the objections in accordance with law. 6.Per contra, the learned Additional Government Pleader for the respondent would submit t....
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....ing expenses (n)Bank interest (o)Travelling expenses. 9.The learned counsel for the petitioner has also referred to various judicial pronouncements in support of his defence in his reply and has specifically requested to grant him an opportunity for personal hearing in the revision proceedings initiated by the respondent under Section 27 of the TNVAT Act, 2006. 10.Even though, the respondent in the impugned order has acknowledged receipt of the objections raised by the petitioner, has passed a non-speaking order, without considering all the objections raised by the petitioner, in the reply dated 30.11.2015. The following reasoning has been given by the respondent in the impugned order, for arriving at the conclusion: "The objection....
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....rder is extracted hereunder:- "DENIAL OF PERSONAL HEARING: 10.The respondent denied the appellant opportunity of hearing only on the ground that objection was not given to the pre-assessment notices. Even if objection 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." 12.Therefore, the revision of assessment made by the respondent under Section 27 of the TNVAT Act....