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TMI Blog2012 (12) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon in support of his abatement claims. If that be so, the present grievance of the appellant with reference to the seized records is without bona fide - no iota of truth in the present grievance of the appellant that natural justice was denied to him - Commissioner granted further abatements after considering the submissions of the assessee and, accordingly, worked out the amount of Rs.1,23,146/- to be paid by him - In the result, this appeal gets dismissed. - E/284/2001 - Final Order No. 382/2012 - Dated:- 14-6-2012 - P.G. Chacko and M. Veeraiyan, JJ. P. Damodara Menon, Adv. for the Appellant M.M. Ravi Rajendran, Dy. Commissioner (AR) for the Respondent P.G. Chacko, Judicial Member 1. This appeal was origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07/12/1999 and, therefore, the said authority could not have considered the records while determining the admissible abatements. In this scenario, the assessee should be given the benefit of doubt and accordingly his abatement claim was liable to be accepted in toto. 3. The learned Dy. Commissioner (AR), opposing the above submissions of the counsel, submitted that the assessee's claim of abatement towards various items such as salary, trolley hire, licence fee, lorry rent, painting expenses, commission, building rent, bonus etc. was duly considered by the adjudicating authority as evident from the impugned order and that abatements were allowed towards sales tax, dealer's profit, dealer's commission and transportation charges. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, van depreciation, trolley hire and forwarding charges. The amounts to be abated from the assessable value on account of transportation charges for 1981-82, 1982-83 and 1983-84 were taken from the particulars furnished by the assessee in the written submissions. The learned Commissioner found that these figures were taken by the assessee from their Profit and Loss account and Balance sheet submitted before the Income Tax authorities. There is no specific challenge against these findings of the learned Commissioner. Moreover, the appellant (assessee) has not claimed that, in the written submissions filed with the adjudicating authority, he requested for supply of any records to be relied upon in support of his abatement claims. If that be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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