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TMI Blog2016 (11) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the assessment order for him to be described to be a defaulter. Further we find that from the copies of the Tax Deduction at Source certificates, nearly around ₹ 60 lakhs of tax has already been deducted and transmitted and therefore there appears to be some basis behind the assertion of the assessee that he is not liable to pay taxes in addition and if only an opportunity of participation is accorded, he will be able to produce the original TDS certificates and establish that tax liability already stood discharged by him. The ends of the justice would be better served, if we provide an opportunity to the appellant/assessee to participate in the assessment proceedings. Hence, we set aside the order of assessment dated 13.3.2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting him the registration certificate on 22.1.2007, the Registering Officer has clearly recorded the address of the assessee at Panruti Town. It has also recorded three different places other than Panruti where business is carried on as branch offices. It is the specific case of the assessee/appellant before us that 3 prior to the passing of assessment order on 13.3.2015, no notice or opportunity whatsoever has been accorded by the assessing officer. In fact, the show cause notice dated 27.1.2015 is said to have been despatched to one of the site officers at the power plant, where expansion works were going on in Neyveli Lignite Corporation Limited, Tamilnadu. The assessee is not aware as to who has received at the site office the said no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Pleader though, has been granted time, and though he could produce postal acknowledgment cards , but however, he is not in a position to specifically assert that the notice dated 27.1.2015 has been delivered at the registered office of the dealer as was reflected in the certificate of registration to it. If no show cause notice is delivered, the failure of the assessee to participate in the assessment proceedings cannot be construed as a case of deliberate avoidance of participation in the assessment proceedings. This apart, we have noticed that the assessee is undertaking execution of certain civil works and that too, to public sector organisations such as Bharat Heavy Electricals Limited, Trichy or Neyveli Lignite Corporation Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aying that now the writ petitioner/appellant/assessee shall appear before the assessing officer on 28.11.2016 before 3.30 p.m. and file all the original TDS certificates and other material which is available with him to enable the assessing officer to pass appropriate assessment proceedings. It is, thereafter, the responsibility of the petitioner to ascertain the dates on which the assessment proceedings would be undertaken by the assessing officer without insisting for communications to be dispatched to his address by registered post. On the basis of the material made available, we hope and trust that the assessment proceedings will be finalised before the end of December 2016. With this, the Writ Petition stands disposed of. Consequence o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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