SHREE PALANI TRANSPORT CO. Vs. ASSESSING OFFICER

JUDGEMENT

(1.) In view of the short controversy that we intend to enter into, we have heard the learned advocates for the parties for final disposal of the petition. The petitioner-assessee has challenged the order of assessment dated November 22, 2013, passed by the respondent-Assessing Officer on various grounds. It is not necessary to record all the grounds since we are inclined to remand the assessment proceedings to the Assessing Officer on the limited question of denying the reasonable opportunity to the petitioner to represent its case.

(2.) The brief facts are as under:

(3.) We are of the opinion that the Assessing Officer showed undue hurry in concluding the assessment proceedings, even though the time limit for completing the same was available till March 31, 2014, as pointed out to us by the learned counsel for the petitioner. When the petitioner was granted time till 03.30 p.m. on November 22, 2013, to reply to certain queries and when the petitioner had applied for extension of time indicating valid reasons, the Assessing Officer, in our opinion, ought not to have brushed aside such a request for adjournment and proceeded to a pass final order of assessment, that too, on the same day. Significantly, the application of the petitioner for time was not even decided. Without refusing time as prayed for and without communicating such refusal of adjournment to the petitioner, the Assessing Officer on the very same day, on which the hearing was fixed, proceeded to pass the order of assessment.