9911796707
TMI Blog2021 (4) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... ain the same and issue appropriate directions to the assessing authority to redo the assessment. Undoubtedly, in the instant case, the respondent has not preferred an appeal to the first appellate authority, but however, taking note of the fact that the allegation against the appellant is one of local sale, onus of proving the same is with the Department and this conclusion was arrived at by the assessing authority on account of non-production of Form F declaration and if Form F declaration is available with the assessee at this juncture, it is found that there will be no error in law in directing the Assessing Officer to redo the assessment as the Assessing Officer is not an adversary to the dealer and he is bound to make a proper assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alternative, has completed the assessment on best of judgment basis vide order dated 10.09.2014 and determined the taxable turnover and demanded tax and also penalty. It is thereafter the respondent-dealer filed a petition, dated 30.03.2015 and without even allowing reasonable time for the appellant/Assessing Officer to take a decision in the matter, the respondent rushed this Court and filed the writ petition on 03.04.2015, as seen from the copy of the writ petition filed in page 24 of the typed set of papers, though the date seal of the register shows the date as 20.04.2015 as could be seen from page 25. Nevertheless, reasonable time was not granted to the Assessing Officer to take a decision on the representation dated 30.03.2015 filed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they should have filed an appeal before the first appellate authority and the Assessing Officer cannot reopen his assessment as he has become functus officio. 5. The learned Additional Government Pleader is right in her submission that the power under Section 73 of the PVAT Act is not the power to reopen the assessment. This power is to rectify any error apparent on the face of the record and such power is available to the Assessing Authority, Revising Authority and the Appellate Tribunal, within a period of 3 years from the date of any order passed by it and rectify any error apparent on the face of the record. However, if the rectification would realize in enhancing an assessment or any penalty, the dealer has to be allowed reasonable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent process and it can itself enter the arena of assessment, either by pursuing further investigation or causing further investigation to be done. Thus, in view of the law laid down in the said decision, the Hon'ble Court held that the Tribunal, in the said case, has power to receive C forms at the time of the appeal for sufficient cause. 9. Therefore, even assuming that the Assessing Officer has completed the assessment and the assessee files an appeal before the first appellate authority and in the appeal, Form F declaration is filed, the appellate authority is entitled to entertain the same and issue appropriate directions to the assessing authority to redo the assessment. Undoubtedly, in the instant case, the respondent has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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