MARUTHAM APARTMENTS Vs. ASSISTANT COMMISSIONER (CT) MMDA COLONY

JUDGEMENT

(1.) These writ petitions are filed challenging the orders of assessment relevant to the assessment years 2010-2011, 2011-2012 and 2012-2013 dated 26.03.2018, 20.02.2018 and 26.02.2018.

(2.) Heard both sides.

(3.) The main grievance of the petitioner is that the Assessing Officer has passed the impugned assessment orders without reference to the objections filed by the petitioner and providing an opportunity of personal hearing. It is contended that when the notices of proposal dated 15.09.2017 were served on the petitioner, the petitioner through letters dated 03.10.2017, sought time to file reply and however, the Assessing Officer even before filing such reply, fixed the date of personal hearing on 11.10.2017. It is further contended that the petitioner has filed their objections on 21.11.2017 and thereafter, no opportunity of personal hearing was given to the petitioner and on the other hand, the impugned orders were passed without even referring to the objections dated 21.11.2017 filed by the petitioner. Hence, it is contended that the impugned orders violated the principles of natural justice and thus, the matter has to go back to the Assessing Officer for redoing the assessment after giving due opportunity of hearing to the petitioner as well as by considering the objections already filed by the petitioner.