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TMI Blog2016 (6) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... that, if the declaratory forms are produced, he would be entitled to a concessional levy of tax. This benefit cannot be taken away on account of an inadvertent lapse on the part of the petitioner. - Petition allowed - matter remanded back - Decided in favor of petitioner. - STRP Nos. 100023, 100024 of 2015 - - - Dated:- 7-10-2015 - ANAND BYRAREDDY AND MRS. S. SUJATHA, JJ. M. N. Shankaregowda and H. R. Kambiyavar for the petitioner C. S. Patil, Government Advocate, for the respondent ORDER Heard the learned counsel for the petitioner. At the stage of admission, the petitions are taken up for disposal. 2. Though the petitions are numbered as if there are two assessment years, but, in fact, the petitions are preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to produce the declaratory forms before the Tribunal, which it had by then procured. However, the Tribunal has taken the view that the reasons assigned by the petitioner in not having produced the forms before the concerned authority was not acceptable and had summarily rejected the appeal. It is that which is under challenge in the present petitions. 7. The substantial questions of law that are raised in these petitions are as follows: (a) On the facts and in the circumstances of the case, whether the honourable Tribunal is right in holding that the petitioner has not established sufficient reasons for not having produced the declaration forms C and F ? (b) On the facts and in the circumstances of the case, whether the honourab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explain the circumstance and there may be a default on the part of the petitioner itself, in not having proceeded with diligence before the Tribunal in seeking to establish the reasons assigned. 10. Therefore, in the interest of justice, we deem it proper to allow these petitions holding that when no time is prescribed and it is left to the discretion of an authority to condone the delay in producing such forms, if it is reasonable and if reasons assigned are substantiated, it is always open for the assessee to establish such reasons which has not been established by the petitioner herein. Therefore, it would be proper if the petitioner is permitted to establish the reasons assigned, before the Tribunal. By this measure, no prejudice is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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