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TMI Blog2022 (3) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner's representative did appear before the respondent. Whether the very same representative made any request to the same officer to defer the date of personal hearing in respect of the petitioner's case? - HELD THAT:- It is not the definite case of the officer concerned that on the date i.e., on 13.08.2021, the petitioner's representative did not appear or it is also not the case of the said officer that the petitioner's representative did not make any such request as claimed now by the petitioner. This Court is of the view that the said plea raised by the petitioner that on 13.08.2021 when request was made, of course orally, by the representative of the petitioner to give a deferred date, the said plea havi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. However, the respondent issued a notice for revision dated 11.11.2020, proposing to reopen the original assessment by adding 15% of the book turnover and propose to assess the turnover on the ground that after adding 15% of the addition to the book turnover, it exceeds ₹ 5 crores and therefore, proposes to assess the entire turnover besisdes proposals for penalty under Section 27 (3) of the TNVAT Act. 4. In this context, it is the case of the petitioner that, finally a notice has been issued for personal hearing on 13.08.2021, on that day, the representative of the petitioner did appear before the officer concerned of the respondent. 5. On the very same day, the sister concern of the petitioner namely Sri Maharaja Oil Import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng beyond 13.08.2021, the petitioner has challenged the order impugned in this writ petition. 9. Reiterating the aforesaid, learned counsel appearing for the petitioner would contend that, on 13.08.2021 since the very same representative, who appeared not only for the petitioner, but also for the sister concern as referred to above, after having completed the hearing in respect of the other two cases of the sister concern, when requested for deferred hearing in respect of this case because of want of time, the same having been accepted by the officer concerned, however, subsequently, without giving such an adjourned date or a fresh date for personal hearing since the order impugned has been passed, the principles of natural justice is vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case cannot be accepted. 14. Therefore, it can very well be construed according to the learned Government Advocate that, on 13.08.2021, there was no appearance on behalf of the petitioner as the personal hearing chance given to the petitioner was not utilized. Therefore, the revenue had no other option except to proceed against the petitioner based on the available records and accordingly, the proceedings was concluded by the impugned assessment order. Therefore, it does not require any interference from this Court, he contended. 15. I have considered the said rival submissions made by the learned counsel appearing for the parties and perused the materials placed before this Court. 16. It is a fact that on 13.08.2021, personal he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quest has been made by the representative of the petitioner on appearance on 13.08.2021 to give a deferred date, the stand taken by the petitioner cannot be accepted, this Court feel that, when the petitioner's representative did appear before the very same officer on 13.08.2021 and presented the case in respect of two assessment years for a sister concern of the petitioner, the plea raised by the petitioner that the very same representative had made a request for deffered date can very well be accepted. 20. Moreover in this regard, written instructions given by the respondent dated 09.02.2022 quoted hereinabove also suggest that, the officer concerned, before whom the representative of the petitioner appeared on 13.08.2021, also has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner by giving a specific notice, fixing the date within two weeks from the date of receipt of a copy of this order. On receipt of such notice from the revenue, the petitioner shall without fail appear on the date of personal hearing and produce the replies/documents and books of accounts to the respondent and co-operate with the respondent to complete the personal hearing on that day. (ii) It is made clear that on that date for any reason, no excuse can be given to the petitioner for his non appearance and therefore, if there is no appearance on the date to be mentioned or fixed by the respondent as indicated above, it is open to the respondent to proceed and to pass final order based on the available records. 24. Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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