Assessment orders cannot be finalized without providing a reasonable opportunity for the affected parties to be heard, as mandated by principles of natural justice.

JUDGMENT

Since common issues are involved in these writ petitions, they were heard and disposed of by a common judgment.

2. In all these writ petitions, petitioners challenge the assessment orders on the ground of violation of principles of natural justice, inasmuch as these assessment orders were passed without affording an opportunity of being heard to the petitioners.

3. In W.P.(C) No.27144 of 2021, Ext.P11 order of assessment dated 27.09.2021 for the assessment year 2015-16 is under challenge. Ext.P9 is the show cause notice dated 24.09.2021, wherein time for filing reply was fixed as 26.09.2021. Petitioner submitted Ext.P10 reply dated 25.09.2021, seeking further time to produce documents and also to afford an opportunity of personal hearing. Without considering the same, the assessment has been finalised by Ext.P11 order dated 27.09.2021.

4. In W.P.(C) No.27299 of 2021, Ext.P12 order of assessment dated 27.09.2021 for the assessment year 2013-14 is under challenge. Ext.P10 show cause notice was issued on 22.09.2021 directing to file a reply on or before 24.09.2021. The petitioner submitted Ext.P11 reply dated 23.09.2021, requesting time to produce documents and also to afford an opportunity of personal hearing. Without considering the same, Ext.P12 order of assessment was issued on 27.09.2021.

5. In W.P.(C) No.27163 of 2021, Ext.P11 order of assessment dated 27.09.2021 for the assessment year 2014-15 is under challenge. Ext.P9 is the show cause notice issued on 22.09.2021, wherein the petitioner was directed to file a reply on or before 24.09.2021. Ext.P10 reply was submitted by the petitioner on 23.09.2021 requesting time to produce documents and also to afford a personal hearing. Without considering the same, the assessment was completed as per Ext.P11 order dated 27.09.2021.

6. W.P.(C)No.26150 of 2022 relates to assessment year 2016-17. Ext.P1 is the show cause notice issued on 12.03.2022, wherein the petitioner was directed to submit a reply on or before 17.03.2022. Thereafter, without affording an opportunity of being heard, the assessment was completed as per Ext.P2 order dated 23.03.2022. Petitioner would submit that petitioner could not submit a proper reply for the reason that the property was taken possession by the bank in SARFAESI proceedings and therefore, an opportunity may be granted to submit a reply and the assessment be done afresh after affording an opportunity of being heard.

7. W.P.(C)No.16332 of 2024 relates to the assessment year 2015-16, wherein the assessment was completed as per Ext.P1 order dated 18.03.2024. Whereas W.P.(C)No.16503 of 2024 relates to the assessment year 2016-17, wherein the assessment was completed as per Ext.P1 order dated 18.03.2024. In these cases, the order of assessment is under challenge contending that the property was taken possession by the bank in SARFAESI proceedings, which prevented the petitioner from submitting a proper reply.

8. Learned counsel appearing for the respondents submits that it is not correct to say that no opportunity has been granted and earlier notices were not responded to. Learned counsel further submits that the petitioners have an efficacious alternative remedy of filing an appeal under Section 260A of the Income Tax Act, 1961 .

9. I have heard the rival contentions on both sides.

10. A perusal of the show cause notices produced in W.P.(C) Nos.27144 of 2021, 27299 of 2021, 27163 of 2021 and 26150 of 2022 revealed that only a short time was granted for filing reply and though a request was made to grant time for filing reply and an opportunity of personal hearing, the same was not considered and the assessment was finalised without affording time to produce documents and affording a personal