9911796707
TMI Blog2021 (2) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department has not been able to recover tax nor the penalty, which has been quantified in the impugned assessment orders passed in the year 2017 and that the assessment orders remain as paper orders, this Court is of the view that one more opportunity can be granted to the appellant to go before the Assessing Officer by producing the original records to substantiate their claim. However, such an option shall be given subject to a stringent condition. The appellant shall pay 50% of the disputed tax for each of the assessment years within a period of 60 days from the date of receipt of a copy of this common judgment and if the payment is made for both the assessment years within the time stipulated, the appellant will be entitled to tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercising option to be assessed in terms of Section 6 of the Act, which provides for payment of tax at compounded rates by works contractor and (ii) ignoring the option letters, the assessments have been completed under Section 5 of the Act, which is not sustainable. In order to sustain their claim that they filed option letters respectively dated 15.4.2012 and 12.4.2013 for the relevant assessment years, the appellant produced acknowledgments stated to have been given by the Department in the letter delivery books. 5. The Department resisted the prayer sought for in the said writ petitions by filing counter wherein they stated that the acknowledgments, which were being relied upon by the appellant, were fabricated records, that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not go into the merits of the matter, but opined that when the appellant did not produce any proof of having exercised the option to pay tax under Section 6 of the Act and after having noted that the Department had taken a stand that the option letters were fabricated records, the learned Single Judge declined to entertain the writ petitions and left it open to the appellant to file appeals before the Appellate Authority. No doubt, it is the duty of the appellant/dealer to establish before the Assessing Authority that they filed option letters. 8. The learned counsel for the appellant/writ petition submits that an opportunity may be given to the appellant to go before the Assessing Officer and establish their stand and that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
