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TMI Blog2015 (3) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... me was thus in clear violation of the principles of natural justice. As such, the finding recorded by the Writ Court that a week's opportunity was sufficient and also that the appellant had an alternate remedy of filing appeal, cannot be justified in law. The dismissal of the writ petitions was thus not warranted in the facts of the present case. Therefore, the appellant is directed to furnish the requisite statutory Form -'C' with the Assessing Authority within two months i.e., on or before 20.05.2015 and avail the benefit of concessional tax. - Decided in favour of petitioner - W.A. Nos. 1098 -1109/2015 (T -RES) - - - Dated:- 20-3-2015 - VINEET SARAN, S.SUJATHA JJ. For the Appellant: K.P.Kumar, T. Suryanarayana, For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant claims payment of concessional tax. 3. Since for the relevant period i.e., April '13 to March '14, some Form -'C' had not been furnished by the appellant along with the returns, a notice was issued to the appellant on 31.1.2015 requiring him to submit his reply as to why additional tax amounting to over ₹ 73 crores plus interest be not levied. The appellant was given 7 days time to submit its reply. On 3.2.2015, the appellant submitted its reply to the said notice stating the difficulties and the reasons because of which all the Form -'C' could not be furnished by the appellant and prayed for six months additional time to submit the balance statutory forms and also requested for being given personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 - 5. It is not disputed that the appellant has been paying tax to the tune of several crores regularly. It is also not disputed that the turnover disclosed by the appellant has been accepted by the respondent. 6. In response to the notice dated 31.1.2015, the appellant had submitted its reply on 3.2.2015 giving details that statutory forms which were to be produced were for valuation of over ₹ 2200/ - crores and were to be collected from the customers numbering over 2500, spread over 23 States in the country and the approximate number of forms which were to be verified would be over 3200. It was also mentioned in the reply that several states like Tamil Nadu, Assam, Haryana, Uttar Pradesh were still issuing manual stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such that can be reasonably availed. Requiring a person to do something in a short period within which time the same cannot be performed, would amount to denial of fair opportunity. Merely completing the formality of issuing notice and not considering the reasons given in the response/reply for grant of further reasonable time to furnish the documents, would not amount to giving adequate or fair opportunity to the party. While denying further time or granting an unreasonably short time, the Assessing Authority ought to have considered the difficulties expressed by the appellant in its reply, and in not having done so, we are of the opinion that the order/endorsement dated 4.2.2015 has been passed in a mechanical manner by ignoring the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manner, as the reply to the notice has not at all been considered by the Assessing Authority while issuing the endorsement/order dated 4.2.2015 9. In the case of State of H.P. and Others v. Gujarat Ambuja Cement Ltd. and Another (2005(142) STC 1), the Apex Court, while considering the provisions of Rule 12(7) of the Rules, 1957 held that, The object of the Rule is to ensure that the assessee is not denied a benefit which is available to it under law on a technical plea. The assessing officer is empowered to grant time. That means that the provisions requiring filing of declaration forms along with the return is a directory provision and not a mandatory provision . 10. As we have already observed, if the Assessing Authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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