The petitioner challenges Ext.P6 Assessment Order passed by the first respondent. It is the specific case of the petitioner that against P4 pre-assessment notice, he had preferred Ext.P5 reply which was not considered by the first respondent while passing Ext.P6 assessment order. The Government Pleader appearing on behalf of the respondents points out that this could have been on account of the fact that Ext.P5 reply which is dated 12.12.2013 is seen endorsed as received by the first respondent on 21.12.2013 and was therefore received after the passing of the assessment order which is dated 13.12.2013. Counsel for the petitioner, however, points out that although Ext.P6 is dated 13.12.2013, the endorsement thereon would show that it was received by the petitioner only on 02.01.2014. On a perusal of Ext.P6 assessment order, it is seen that the assessing authority has decided the issue by mechanically confirming the proposals in the pre-assessment notice without considering the matter on W.P.(C)No.10802 of 2014 : 2 :
merits, of course, on account of the fact that he had no material to rely on for the purpose of completing the assessment.
2. In the facts and circumstance of this case and considering the fact that the petitioner has, in this writ petition, produced Ext.P5 reply to the pre-assessment notice and also submits that he has in his possession all the relevant documents to substantiate his contentions on merits, I feel it would be in the interest of justice to afford the petitioner an effective opportunity of contesting his case on merits. Accordingly, I quash Ext.P6 assessment order and direct the first respondent to pass a fresh order after considering Ext.P5 reply of the petitioner and after affording him an opportunity of being heard in the matter. The petitioner shall appear before the first respondent for a hearing at 11.00 a.m. on 21.05.2014. The first respondent shall pass final orders in the matter within a period of one month thereafter. The petitioner shall produce a copy of this judgment at the time of hearing before the first respondent.
With this directions, the writ petition is disposed of.
Sd/-
A.K.Jayasankaran Nambiar, Judge.
Bb [True copy] P.A to Judge