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TMI Blog2022 (10) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessment dated 04.05.2021, 16.04.2021 and 08.06.2021, for the assessment years in question, which were impugned in the writ petitions filed by the appellant. It is evident from the revised orders of assessment that though the notices were received, the appellant has not filed their reply or any supporting documents to substantiate their claim, which compelled the assessing officer to confirm the earlier revised orders of assessment. The reasons adduced by the appellant for non-submission of the documents are that on receipt of the notices for re-assessment, they had entrusted the matter to their Accountant, who was not in a position to submit the documentary evidence, as he had contracted Covid-19 infection and hospitalised, which fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als COMMON JUDGMENT These Writ Appeals are filed against the common order of dismissal dated 01.04.2022 passed by the learned Judge in W.P.Nos.7805, 7792 and 7803 of 2022 filed by the appellant herein. 2. The appellant is a registered dealer under the Tamil Nadu Value Added Tax Act, 2006 (in short, the TNVAT Act ). They are engaged in the business of wholesale and retail trading of biscuits. According to the appellant, they are regularly submitting their return of income to the respondent. Accordingly, they filed their returns for the assessment years from 2012-2013 to 2014-2015 and paid taxes. The respondent also passed the orders of deemed assessment under Section 22 (2) of the TNVAT Act by accepting the turnover reported by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclosing the medical certificates of their Accountant, requested the respondent to review the revised orders of assessment by giving one more opportunity to the appellant to produce the documentary evidence in support of their claim. Finding no response on the same, the appellant preferred the instant writ petitions by invoking Article 226 of the Constitution of India, to issue a Writ of Certiorari to quash the revised orders of assessment dated 04.05.2021, 16.04.2021 and 08.06.2021 for the assessment years under consideration. 4. The learned Judge, by the common order dated 01.04.2022 dismissed the writ petitions filed by the appellant herein, by observing as follows: 8. As has been rightly pointed out by the learned Government Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised assessment orders, the appellant came to know that their Accountant did not submit the relevant documentary evidence, due to his health issues. Thus, the non-submission of the documents by the appellant to the respondent is neither wilful nor wanton. It is also submitted that the appellant has now, engaged a new accountant and taken steps to comply with the defects pointed out by the respondent. Therefore, if an opportunity is given to the appellant, they will be in a position to satisfy the respondent with regard to the genuineness of the claim made by them. To that extent, the learned counsel prayed for allowing the writ appeals by setting aside the order impugned herein. 6. On the above contentions, the learned Government Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the assessing officer to confirm the earlier revised orders of assessment. The reasons adduced by the appellant for non-submission of the documents are that on receipt of the notices for re-assessment, they had entrusted the matter to their Accountant, who was not in a position to submit the documentary evidence, as he had contracted Covid-19 infection and hospitalised, which fact was not aware of the appellant. When the same was brought to the notice of the respondent and an opportunity was requested for production of the documentary evidence by the appellant, the respondent refused to accept the same and passed the revised orders of assessment. The said orders were also confirmed by the learned Judge, by dismissing the writ petitions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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