9911796707
TMI Blog2013 (10) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... nature shall be taken on the body of the order sheet on the date of his appearance - It appears that the aforesaid direction has not been carried out in the present case. Therefore, we hold that the impugned ex parte assessment order is passed without due notice to the petitioner or his representative in violation of the principles of natural justice as well as the circular dated 30.11.2009 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer was absent from his office and thereafter an ex parte order of assessment has come to be passed, without any notice to the assessee to be present for assessment. 3. On a perusal of the impugned assessment order, we find that the petitioner had sought for adjournment on 29.12.2012 and 19.1.2013. The assessment order indicates that the assessee was represented on 16.2.2012 but purportedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representative was present but no signature of the representative was taken on the body of the order sheet. Further, on the next date, also no notice had been issued to the assessee. 6. Reliance is placed on the order dated 15.10.2009 passed by this Court in W.P.(C) No.2180 of 2008 in the case of M/s Geetanjali Cement Products v. Sales Tax Oficer, Rourkela-II Circle, Rourkela., which resulted in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order of assessment under Annexure-5 and the consequent notice of demand and direct the petitioner to appear before the Assessing Officer along with the books of account on 26th August, 2013, or on such other date that may be fixed by the Assessing Officer, and further direct concluding the assessment proceedings expeditiously. The petitioner shall co-operate with the proceedings by pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
