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TMI Blog2023 (7) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... nor given a chance of hearing to the Appellant to examine the reports received by him through an internal enquiry. There is also a comparative analysis made in a tabular form by the Appellant and produced here that speaks about the gist of findings available in the internal report and the observations made by the Commissioner in his impugned order on each and every disputed points. Prima facie it appears that there is substance in the contention made by the Appellant that internal examination report, called for and received by the Commissioner, was favouring the stand taken by the Appellant but without delving into detail of each aspects dealt in the report and attempting to compare the same, that would mount to conducting further enqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing periodic returns. Audit was conducted in the Appellant s company by the Service Tax auditors for the financial year 2009-10 to 2010-11 and in complete disregard of Appellant s contentions, final audit report dated 13.04.2014 was issued alleging short payment of Service Tax of Rs.14,52,71,013/- by the Appellant and demand was accordingly made by the Respondent-Department on the basis of allegedly erroneous independent reconciliation statement of Service Tax returns and financial statements prepared by the Auditors. Vide show-cause notice dated 30.01.2014 demand for financial year 2009 to 2011 for the above referred amount was made alongwith proposal for recovery with applicable interest and penalties under various Sections of the Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht for copy of the internal audit report that should have formed the basis of the order passed by the Commissioner but in complete disregard of the reconciliation data submitted by the Appellant and the internal audit report of the Assistant Commissioner, learned Commissioner had passed his order confirming demand etc. He further submitted that learned Commissioner also had ignored the CBIC Circular/Instruction No. 137/472020-ST dated 01.04.2021 and 23.04.2021 as well as instruction dated 26.10.2021 that clearly indicated that in case of mismatch between reconciliation statement and ITR-TDS data received from the Income Tax Department, a reconciliation statement has to be sought from the tax payer for the difference and demand notice may no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such submissions, learned Authorised Representative for the Respondent-Department Mr. Nitin Tagade made his submission in support of the reasoning and rationality of the order passed by the Commissioner but fairly conceded that internal audit reports, which are annexed to the miscellaneous applications, were not apparently taken into consideration by the Commissioner while passing his order. 6. We have perused the case record vis. a vis. submissions made by the adversaries. As could be noticed from the miscellaneous application and its annexed documents, reconciliation statements were submitted vide letter dated 26.12.2014 and 17.05.2015 alongwith several documents and internal audit report was also submitted by the Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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