In response to Ext.P1 notice issued by the 1st respondent for the assessment year 2009-2010, the petitioner submitted Ext.P2 reply as early as on 17.08.2011. Nothing was heard thereafter for nearly three years and on a fine morning, the petitioner stands served with Ext.P3 assessment order passed by another officer, that too, without giving an opportunity of hearing, which made the petitioner to approach this Court by filing this writ petition.
2. Heard the learned Government Pleader as well, who submits on instructions that, notice was issued by the concerned Officer, who was holding the office at that point of time, as borne by Ext.P1. By the time of passing the assessment order, there was a change and a new Officer took charge. It is also conceded that, no opportunity of hearing was given to the petitioner and that the proceedings were finalised with reference to the materials on record. It is stated that, the respondent is ready to reconsider the matter.
W.P.(C) No.29432 of 2014 2
3. In the said circumstances, Ext.P3 order is set aside and the 1st respondent is directed to reconsider the matter and pass fresh orders, after giving an opportunity of hearing to the petitioner. This shall be done at the earliest, at any rate, within 'six weeks' from the date of receipt of a copy of this judgment.
Petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the 1st respondent, for further steps.
The writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE sp