Ex-parte order passed without granting sufficient time to the assessee quashed


Ex-parte order passed without granting sufficient time to the assessee quashed



The system of Faceless assessment has witnessed numerous ex-party orders. Apparently, the irritation of the tax authorities are visible in the way the proceedings are carried out and even the high pitched assessment orders are passed by the tax collectors.

Few believe that the few officers are carrying out the high pitched assessment on the presumption that the taxpayers would demand back the scheme of physical assessment. However, the Government has taken a final call of not reversing it. Rather, now it is planning to review all such orders and planning to take action against such officers by imposing the required fine.

Even the courts across the country are also taking the issue seriously and are likely to impose heavy fines on the officers for their casual approach. Even the higher officers of the department are likely to be made the party on the action by the board.

Here is one such case before Patna High Court as under:

Chanda Yadav Matadi


State of Bihar 2022


Let us have a short Overview of the case:

The department passed an order against the assessee which was ex parte in nature and without assigning any sufficient reasons. The assessee filed writ petition before the High Court praying that the order should be quashed as officer did not afford sufficient time to represent his case.

The Honorable High Court observed that in the instant case no sufficient time was afforded to the assessee to represent his case and the impugned order passed by the officer was ex parte in nature.

Moreover, the order did not assign any sufficient reasons which were even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee.

Therefore, the impugned order was bad in law due to violation of principles of natural justice as no fair opportunity of hearing was provided.

Thus, it was held that the order was liable to be quashed and matter was remanded for fresh adjudication.