Remanded

Bis-Nu Chem (India) Pvt. Ltd. v. the Assistant Commissioner

Madras HC29 Aug 2019WP/6759/2012

Case brief

AI extract

What is this about?

The High Court held that the Assessing Officer was under a duty to hold a personal hearing when specifically requested by the assessee. Granting or rejecting such a hearing is an administrative discretion, but the order must record the reasons for rejection. Denial without reasons violates natural justice.

What did the court decide?

The assessment order dated 11.01.2012 was set aside and the matter was remanded to the respondent for fresh consideration with a personal hearing.

Bis-Nu Chem (India) Pvt. Ltd. Vs the… — Contract and Commercial Disputes | Madras HC (2019)

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IN THE HIGH COURT OF JUDICATURE OF MADRAS

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DATED: 29.08.2019

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CORAM:

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THE HONOURABLE MR. JUSTICE M.S. RAMESH

W.P.No.6759 of 2012

and

M.P.No. 1 of 2012

Bis-Nu Chem (India) Pvt.Ltd., (Represented by its Direcotr Priyank Marda) 14, (Old No.8), Rulters Lane (Krishnan Koil Street) Sea View Tower, Phase III, 1^st Floor, Chennai – 600 001. ...Petitioner Vs The Assistant Commissioner (CT) (Main), Amaindakarai Assessment Circle, 3^rd Floor, Kuralagam Annexue Buildings, Chennai – 108. ...Respondent

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PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Certiorari, quashing the proceedings of the respondent in TIN No.33201024641/2008-09 dated 11.1.2012.

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For Petitioner : Mr.N.Sriprakash & N.Prasad For Respondents : Mr.Mohammed Shaffiq Special Government Pleader

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Though several comments have been raised in the present writ petition challenging the assessment order passed, one of the main grounds raised by the petitioner is that though they had raised a specific request before the Assessing Officer for a personal hearing, the same has not been considered. This Court in various decisions have held that when such a request for personal hearing is made, there was a duty cast on the respondent to extend the benefit of personal hearing.

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The learned Special Government Pleader would submit that the issue as to whether the personal hearing can extend or not,

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https://hcservices.ecourts.gov.in/hcservices/

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would be within the powers of the Assessing Officer to grant or reject and as such it cannot be said to be an infirmity of the procedure.

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I am not in agreement with such a submission, for the reason that when such a request of personal hearing is specifically made and when the Assessing Officer is of the view that such personal hearing need not be extended to the Assessee, in the absence of any specific provision under the Act, there was a duty cast upon him to observe that the petitioner's request for personal hearing has been considered and rejected for the reasons to be set-forth therein. Looking from this point of view, the denial of personal hearing without giving reasons for such denial would amount to violation of the principles of natural justice. There is no dispute in the instant case that request for personal hearing was requested and that such personal hearing was not extended to the assessee.

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In the light of the above observations, the impugned assessment order TIN No.33201024641/2008-09 dated 11.01.2012, is set aside and the matter is remanded back to the respondent for fresh consideration. The respondent herein, while conducting fresh proceedings, shall extend due opportunity of personal hearing to the petitioner and pass appropriate order on its own merits and in accordance with law as expeditiously as possible in any event within a period of eight weeks from the date of receipt of a copy of this order.

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Accordingly, the present writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed.

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Sd/Assistant Registrar

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//True Copy//

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Sub Assistant Registrar

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The Assistant Commissioner (CT) (Main), Amaindakarai Assessment Circle,

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3^rd Floor, Kuralagam Annexue Buildings, Chennai – 108.

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+1 cc to The Special Government Pleader Sr.No.75803

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AKM/23.10.19/2P-3C /

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W.P.No.6759 of 2012 and M.P.No. 1 of 2012

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https://hcservices.ecourts.gov.in/hcservices/

Bis-Nu Chem (India) Pvt. Ltd. v. the Assistant Commissioner

Case brief

What is this about?

What did the court decide?

Bis-Nu Chem (India) Pvt. Ltd. v. the Assistant Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

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