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TMI Blog2018 (11) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... file of the second respondent. For the subject assessment year, the petitioner had filed their returns in time, which was also accepted and approved by the Department. While so, based on an inspection report, the petitioner was served with a pre-revision notice dated 21.12.2017, citing some discrepancies and thereby, proposed to revise the assessment for the subject assessment year. According to the petitioner, the second respondent had not furnished the web report and other particulars, which was referred to in the pre-revision notice. Therefore, the petitioner was not able to verify the transactions and make their reply on time. In the meantime, the impugned order revising the assessment came to be passed and that too, without affording ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to be set aside for more than one reasons. 7. Firstly, it is not in dispute that the petitioner has received the prerevision notice, but they did not file their objections, as the same is bereft of relevant particulars. As rightly contended by the learned Counsel for the petitioner, in cases of mismatch, as per the Circular of the Commissioner of Commercial Taxes in Circular No.10 of 2015 dated 01.04.2015, the second respondent ought to have enclosed the full particulars, invoice-wise, either in printed form or CD or email. For better appreciation, clause (a) & (b) of the Circular dated 01.04.2015 are extracted thus: "(a) in case of return mismatch-based notices, invoice-wise data of mismatches for each demand must be mandatorily atta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at objection was not given to the pre-assessment notice. Even if objection was not given, still the assessing authority was expected to post the matter for hearing by issuing notice to the assessee. In case the assessee fail to appear, it is open to the assessment authority to pass order on merits. We make the position clear that the failure to submit objection to the pre-assessment notice would not give a right to the Assessment Officer to deny opportunity of personal hearing to the assessee." 10. Therefore, this Court is of the view that the matter should be remanded for fresh consideration. Accordingly, the impugned order, dated 30.01.2018, is set aside and the matter is remitted back to the second respondent for fresh consideration. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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