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TMI Blog2019 (2) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Department. Hence, there cannot be any question of fabrication of any documents at this stage. One opportunity deserves to be granted to the appellant to produce the statutory declaration forms before the Assessing Authority. For that purpose, the appellant may appear before the concerned Assessing Authority on 27.2.2019 or any other date fixed by the Assessing Authority - appeal allowed. - VATAP-160-2017 - - - Dated:- 11-1-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appellant : Mr. Balwinder Singh, Advocate for Mr. Rajiv Agnihotri, Advocate For The Respondent : Ms. Mamta Singla Talwar, DAG, Haryana ORDER AJAY KUMAR MITTAL, J. 1. This order shall dispose of two appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shortly, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. For the assessment year 2005-06, the appellant was assessed to tax in remand proceedings by the Assessing Authority vide order dated 7.12.2011 (Annexure A-1). Additional demand under the Sales Tax Act, 1956 was created in the absence of declaration. Feeling aggrieved, the appellant filed an appeal before respondent No.4. Respondent No.4 vide order dated 3.2.2014 (Annexure A-2), affirmed the order of the Assessing Authority and dismissed the appeal. Still dissatisfied, the appellant filed an appeal on 7.6.2014 (Annexure A-3) before the Tribunal who vide order dated 21.12.2016 (Annexure A-4) rejected the appeal holding that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be any question of fabrication of any documents at this stage. 7. Considering the aforesaid fact, we are of the considered view that one opportunity deserves to be granted to the appellant to produce the statutory declaration forms before the Assessing Authority. For that purpose, the appellant may appear before the concerned Assessing Authority on 27.2.2019 or any other date fixed by the Assessing Authority. 8. Accordingly, the impugned order dated 21.12.2016 (Annexure A-4) passed by the Tribunal is modified to the extent mentioned above. It is, however, made clear that in case of failure by the appellant to produce the statutory declaration forms in its possession, on the date so fixed, no further opportunity shall be granted to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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