9911796707
TMI Blog2018 (1) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... tating that the third respondent cannot revise the assessment order dated 24.05.2017, as only an appeal lies against the said order. In the impugned communication, the third respondent accepts the fact that the petitioner has filed export documents but would state that they have not filed Form C declarations and even the export documents were filed after the orders of assessment dated 24.05.2017 were passed. The petitioner's case is that the assessment orders were not served on the petitioner. In any event, the petitioner is entitled to produce the Form C declaration, even after the assessment is over and the Assessing Officer can consider the same. To the said effect, the petitioner has given a representation on 17.08.2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such further time as that authority may, for sufficient cause, permit". As a matter of construction of the proviso in the statute, if there is sufficient cause, further time will have to be allowed. The proviso to the Section does not insist that the assessee should establish before the prescribed authority that he was prevented by sufficient cause from filing the C forms in time. The "sufficient cause" spoken of by Parliament in Section 84 is sufficient cause which appeals to the mind of the authority concerned, and which enables it to allow further time without bothering about any onus on the assessee. The proviso to Rule 12(7), however, is a study in contrast. The power to allow further time under this rule is severely circumscribed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A study of the structure of the proviso to Section 84 shows how Parliament's peculiar preferences had worked in this regard. While Parliament was content to leave to the rule-making authority, namely, the Central Government, the task of prescribing a rule laying down the time-limit for furnishing C forms, the power to allow further time, however, was not relegated to the Rules, but deliberately enacted into the very text of the provisos to Section 84. In this statutory format, with Parliament clearly expressing its mind on the subject, the Central Government must be held to possess no authority whatever to make any rule as respects the power to allow further time, let alone prescribe the conditions subject to which any such power could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, in a given case, about the existence of sufficient cause, it must necessarily be followed up by appropriate action, such as reopening the assessment already completed. Perhaps the requisite corrective action can be taken by invoking the assessing authority's statutory power of rectification of mistakes. Even otherwise, the implementation, in appropriate cases, of the power to allow further time cannot be withheld on the excuse that there is not express provision either in the statute or in the statutory rules for reopening the assessment. When the power is there and the facts are there demanding its exercise, the implementation must be done as a matter of course, on the doctrine of implied or ancillary powers. Where there is a power ..... X X X X Extracts X X X X X X X X Extracts X X X X
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