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TMI Blog2019 (9) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... rily reversed the claim of ITC. No doubt, the Assessing Officer is empowered to reverse a claim of ITC, but only if he is in a position to establish that the claim was incorrect. In the present case, the reversal of the claim of ITC is based on materials allegedly collected from the departmental website that have, admitted nor been supplied to the petitioner despite its requests. It has thus been denied an opportunity to peruse or rebut the same - In such circumstances, the addition made on this score is set aside - the issue is remitted to the file of the Assessing Officer to be redone afresh after providing all material sought to be relied upon to the petitioner, and affording it an opportunity of personal hearing. Alleged differenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Authority has not applied his mind to the materials furnished by the petitioner and as such, the orders of Assessment are vitiated by lack of application of mind and lack of consideration of relevant particulars that form part of records of the Assessing Officer. Thus, all orders of assessment are set aside - penalties also set aside. Petition disposed off by way of remand. - W.P(MD)Nos.9130, 9131, 9132 & 9133 of 2015 And M.P.(MD)Nos.1, 1, 1 & 1 of 2015 - - - Dated:- 20-8-2019 - Dr. Justice Anita Sumanth For the Petitioner : Mr.R.D.Ganesan For the Respondent : Mrs.J.Padmavathy Devi, Special Government Pleader. COMMON ORDER These Writ Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to other dealers' returns. 7.The petitioner has specifically sought copies of the web-reports as well as the details of such alleged differences. It has also filed primary details in support of its claim of ITC such as purchase bills and ledger accounts. Inspite of this, and without furnishing the details sought for by the petitioner) the Assessing Officer has proceeded to confirm the proposal for reversal of ITC. 8.This Court, in the case of Sri Vinayaga Agencies Vs. Assistant Commissioner (CT) and another [(2013) 60 VST 283] has considered almost similar facts, concluding that the reversal of ITC in circumstances where the petitioner has discharged its primary responsibility in regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer is empowered to reverse a claim of ITC, but only if he is in a position to establish that the claim was incorrect. Documents and other materials that he refers to or utilizes in support of his stand should be supplied to the Assessee for rebuttal / response. In the present case, the reversal of the claim of ITC is based on materials allegedly collected from the departmental website that have, admitted nor been supplied to the petitioner despite its requests. It has thus been denied an opportunity to peruse or rebut the same. In such circumstances, the addition made on this score is set aside and the issue is remitted to the file of the Assessing Officer to be redone afresh after providing all material sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation to this issue in the context of the material filed by the assessee or its submissions, that find place in the impugned order. I thus remit this issue as well to the file of the Assessing Officer for consideration in the light of the materials already available on record as well as the additional evidences produced before this Court at serial Nos.2, 3 and 4 of compilation dated 05.08.2019. The learned Special Government Pleader does not, fairly, object to the consideration of additional evidence by the officer seeing as the documents constitute amendments to the service agreement already on record. 14.The fourth issue relates to the addition of estimated turnover towards deletion of assets as condemned articles. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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