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Finalization of assessment on the same day when the matter was listed for hearing would militate against the requirement of natural justice.

Assessment Orders — Principle of Natural Justice – The petitioner challenged three orders of assessment, all dated 14.02.2020. The petitioner argued for violation of the principles of natural justice, as personal hearing notice was issued on 13.02.2020 listing the matter for hearing on 14.02.2020, the very next day and the impugned orders have been passed on the same day. The Court relied decision of Single Judge of this Court in S.Velu Palandar V. Deputy Commercial Tax Officer (29 STC 151) to the effect that the Assessing Officer, in all fairness, should wait till the end of the working day when personal hearing was fixed, before finalizing the assessment.
Held that:- The Hon’ble High Court allowed the petition and set aside the impugned orders. The Court directed the respondent to issue notice afresh to enable the petitioner to appear and make its submissions and let orders be passed within a period of eight weeks from date of first hearing.—Urbanclap Technologies India Pvt Ltd Vs. State Tax Officer, Chennai, Joint Commissioner (ST, Intelligence-II Chennai-, State Tax Officer, Commissioner of Commercial Taxes, Chepauk Chennai [2020] 27 TAXLOK.COM 095 (Madras)