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TMI Blog2013 (10) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... passing of the impugned order, the relevant documents were not filed by the petitioner. Therefore the Assessing Officer has rightly observed that the provision of rectification is not attracted in the matter - Assessing Officer has committed no error in not exercising the jurisdiction of rectification in the facts of the present case - Decided against assessee. - Writ Petition No.10969/2013 - - - Dated:- 4-10-2013 - Hon'ble Shri Shantanu Kemkar And Hon'ble Shri Mool Chand Garg, JJ. Shri Sumit Nema Shri Sudhanshu Vyas ORDER Per Shantanu Kemkar, J. The petitioner-transporter was transporting in its vehicle bearing registration No.RJ06GA-1534 a road roller of M/s. Atlas Copco India Limited from Nasik (Mahara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n M.P. and were out to out goods. (4) The petitioner submitted reply/explanation dated 24.04.2013 (Annexure P/8) to the notice issued by the first respondent and also prayed for short time to be granted for getting the requisite documents and information from the third party i.e. M/s. S.P. Singla Contractors, who had purchased the road roller from M/s. Atlas Copco India Limited, Nasik. However, the prayer was denied and vide its order dated 27.04.2013 (Annexure P/10) the Assessing Officer maintained its earlier order of penalty by observing thus:- (5) After passing of the aforesaid order dated 27.04.2013 (Annexure P/10), on 03.05.2013 the petitioner received the relevant documents from the third party M/s. S.P. Singla Contractors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of the Supreme Court in the case of Honda Siel Power Products Limited Vs. Commissioner of Income Tax reported in [2007] 165 Taxman 307 (SC) = [2007] 295 ITR 466 (SC)=2007 213 CTR 425 (SC). Alternatively he prayed that since the documents are very relevant for the just decision of the controversy, the same may be directed to be taken on record and to be considered by the Assessing Officer and for that purpose the matter may be remanded back to the Assessing Officer for deciding the matter afresh. (7) On the other hand, Shri Sudhanshu Vyas learned panel lawyer for the State argued that the Assessing Officer has rightly declined to interfere into the matter under Section 54 of the VAT Act as there was no clerical or arithmetic mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin one year from the date of the order sought to be rectified : (ii) no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund unless the Commissioner has given notice in the prescribed form to the dealer of his intention so to do and has allowed the dealer a reasonable opportunity of being heard. (2) . (3) . (4) . (5) . Not relevant in the present case . (10) From the aforesaid provision, it is clear that the Commissioner may rectify its order for correcting any clerical or arithmetic mistake or any error arising therein from any omission. In the present case, we find there is neither any clerical nor any arithmetical mistake, there appears to be even no err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. In the circumstances, we are of the view that the Assessing Officer has committed no error in not exercising the jurisdiction of rectification in the facts of the present case. (11) As regards petitioner s contention that in the interest of justice and for just decision of the matter, the petitioner be accorded an opportunity to file documents which have been received by subsequently in order to prove its case that the road roller was being transported by it out to out and not for sale in M.P., we are of view that this prayer needs to be allowed to do complete justice in the matter. As noticed by us the relevant documents were not in the possession of the petitioner and after repeated efforts being made by the petitioner the same wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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