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2019 (2) TMI 1162 - HC - VAT and Sales TaxValidity of assessment order - imposition of tax and penalty - Form WW - the petitioners did not file the Auditor Statement in the prescribed format in Form WW within time - Held that - The delay in filing the Auditor Report cannot be the reason to deny the benefit to the petitioners out of such report - reliance placed in the case of M/S. POLLACHI MOBILES VERSUS THE COMMERCIAL TAX OFFICER 2017 (6) TMI 1282 - MADRAS HIGH COURT , where it was held that The impugned order of assessment is set aside and the matter is remitted back to the Assessing Authority for considering the Form WW submitted by the petitioner and pass a fresh order of assessment, after giving due opportunity of hearing to the petitioner. The matter is remitted back to the Assessing Officer for considering Form WW submitted by the petitioners and pass fresh orders of assessment after giving due opportunity of personal hearing to the petitioners - Petition allowed by way of remand.
Issues: Challenge to assessment orders for assessment year 2016-2017 due to delay in filing Auditor Statement in Form WW.
Analysis: 1. Delay in Filing Auditor Report: The petitioners contested the assessment orders, arguing that the delay in filing the Auditor Report in Form WW was due to unavoidable circumstances. They explained that their Accountant was ill and out of town for over three months, causing the delay. The petitioners emphasized that the delay should not be a reason to deny them the benefit of the report. 2. Legal Precedents: The petitioners cited a previous decision of the Court (W.P.No.15598 of 2017) where a similar situation was considered. In that case, the Court directed fresh assessment after the belated filing of Form WW, emphasizing that the correctness of the particulars in the form was crucial, and the delay should not be a sole reason for rejection. 3. Government's Argument: The Additional Government Pleader argued that due to the delayed filing of the Audit Report, the Assessing Officer had no choice but to pass the impugned orders. However, the Court noted that the issue was covered by the Division Bench's decision in a previous case (W.A.Nos.1148 & 1149 of 2015), where similar circumstances led to setting aside the assessment order and allowing the belated submission of Form WW. 4. Court's Decision: After careful consideration of the facts and legal precedents, the Court found that the present case was akin to the previous judgments. The Court set aside the impugned assessment orders and remitted the matter back to the Assessing Authority for fresh assessment, considering the belatedly filed Form WW. The Court directed the Assessing Authority to pass fresh orders within four weeks, taking into account the penalty already paid by the petitioners. 5. Conclusion: The Court allowed the writ petitions, setting aside the assessment orders and instructing a fresh assessment based on the belatedly filed Form WW. The Assessing Officer was directed to consider the Audit Report already submitted by the petitioners and provide them with a personal hearing. The Court emphasized adherence to legal principles and precedents in such cases, ensuring fair consideration despite delays in filing required documents.
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