2021 (10) TMI 685

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.... has been served on the respondent only on 20th September 2021. Nobody is present for the respondent today. Since the issue in the petition is straight and can be understood from the draft assessment order issued, the reply to the same from petitioner and the final assessment order passed, we decided to dispose the petition by remanding the matter back to the Assessment Officer. 2 Petitioner had ....

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.... dated 22.09.2021 has requested to provide another opportunity of hearing and provide the basis of FOB value. In this regard it is observed that the assessee was provided with the copy of reasons of reopening which included the basis of FOB value. Further, it is worthwhile to mention here that during the course of assessment proceedings ample opportunities were given to the assessee vide Notices u....

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....imitation on 30.09.2021, he still had one week to grant a personal hearing and there was no tearing urgency to pass the assessment order impugned in this petition.. 4 In the circumstances, we set aside the assessment order dated 23.09.2021 and remand the matter to the Assessment Officer to pass a fresh assessment order, within six weeks from this order getting uploaded in the High Court website, ....