2020 (12) TMI 904

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.... Added Tax Act, 2006, for the assessment years 2013-2014 and 2014-2015. 2. Heard Mr.B.Rooban, learned counsel for the petitioner and Mrs.J.Padmavathi Devi, learned Special Government Pleader for the respondents. 3. The primary ground raised by the petitioner in these Writ Petitions is that despite the petitioner having sent replies to the pre-revision assessment notices sent by the second respondent for the assessment years 2013-2014 and 2014-2015, the same has not been considered by the second respondent in the impugned assessment orders and no personal hearing was also afforded by the second respondent in the impugned assessment proceedings. 4. The learned counsel for the petitioner drew the attention of this Court to the replies....

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....proceedings. She also drew the attention of this Court to the counter affidavit filed by the respondents and would submit that despite several opportunities granted to the petitioner by the respondents, the petitioner has not submitted any reply to the revision of assessment notices issued by them. According to her, replies referred to by the learned counsel appearing for the petitioner were never received by the respondents. Hence, the assessment orders are passed based on the available records only. According to her, principles of natural justice has not been violated. 8. The petitioner has produced the delivery receipt dated 20.08.2018 which discloses the fact that the reply letter sent by the petitioner pertaining to TIN No. 33985566....