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TMI Blog2016 (8) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... y exercise of power and in total violation of principles of natural justice. The impugned order is quashed and instead of remanding the matter to the first respondent, the first respondent is directed to place the entire assessment files to the second respondent, who shall nominate a competent officer having jurisdiction over the matter to proceed with the assessment. The said officer so nominated shall issue notice to the petitioner within a period of two weeks, fixing the date of personal hearing, peruse the documents that have been produced, and if any clarification is required, the same shall be clarified from the petitioner and thereafter, a speaking order shall be passed on merits and in accordance with law. - Matter remanded back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period to which the declaration relates and the petitioner should have filed declarations before 30.6.2015. Therefore, the first respondent has stated that in spite of lapse of 110 days, supporting documents have not been filed and therefore, he proposes to finally assess the transactions @ 14.5%. Further, there was also a proposal to reverse the input tax credit and levy penalty. The petitioner was granted ten day's time to file their objections along with the connected documents/ certificates/declarations etc. 4. The petitioner's case is that they appeared in person before the first respondent through their Tax Consultant on 9.10.2015 and explained to him the nature of business and are stated to have informed the first res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in spite of intimation to the first respondent, the said official has not turned up for giving instructions to the learned Additional Government Pleader. Since adjournment was sought for the second time, this Court granted an order of interim stay and posted the matter after six weeks for filing counter affidavit. 6. Even today, there is no counter affidavit filed by the first respondent. The learned Additional Government Pleader submits that in spite of repeated intimation having been given to the Assessing Officer, viz., the first respondent, he has failed to report before the Government Pleader's Officer and give instructions to the learned Additional Government Pleader. Therefore, a Demi Official letter dated 26.4.2016 has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequently, W.M.P.No.12385 of 2016 is closed. 9. The impugned order is quashed and instead of remanding the matter to the first respondent, the first respondent is directed to place the entire assessment files to the second respondent, who shall nominate a competent officer having jurisdiction over the matter to proceed with the assessment. The said officer so nominated shall issue notice to the petitioner within a period of two weeks, fixing the date of personal hearing, peruse the documents that have been produced, and if any clarification is required, the same shall be clarified from the petitioner and thereafter, a speaking order shall be passed on merits and in accordance with law. So far as the conduct of the Assessing Officer is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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