9911796707
TMI Blog2023 (8) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... e - violation of principles of natural justice. HELD THAT:- Admittedly, the assessments of the appellant have been revised based upon certain records said to have been seized by the Enforcement Wing from the Photo Marketing Service in Chennai which is said to have revealed that the assessee had purchased the goods vide six invoices from one Jindal Photo Films, New Delhi. Therefore, it is clear that the assessments have been revised based upon third party documents and not based upon any inspection conducted in the premises of the assessee. The authorities have failed to furnish a copy of the said third party document to the assessee, especially when the assessee has taken a stand that their names and registration number have been misuse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tographs, developing and printing of negatives etc., for which, according to him, he collects labour and service charges from the customers. The original order of assessment was completed in the respective assessment years. On 10.11.1992, the officials of the Enforcement Wing are said to have inspected the premises of Photo Marketing Service, Madras -21 and it was alleged that the said entity had received commission for the goods purchased by the assessee under six invoices from Jindal Photo Films, New Delhi. On the basis of the said third party record, the official respondent proposed to pass a revised order of assessment by determining the appellant's turnover under Section 3-B of the TNGST Act 1959 and also to levy penalty under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been purchased by the assessee from another third party namely Jindal Photo Films, New Delhi. The entire revision of assessment has been made on the basis of the third party records, a copy of which was not produced to the assessee to defend himself. Moreover, the assessee was not permitted to cross examine the said third party. In view of the above said facts, the assessee was not able to prove the negative. Without taking into consideration the said aspect, the First Appellate Authority and the Second Appellate Authority have confirmed the revision of assessment. 7. Per contra, the learned counsel appearing for the official respondent had contended that sufficient time and opportunities were provided to the assessee to defend his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the contention raised by the appellant that their books of accounts were washed away in the floods that entered the place of business of the appellant on the midnight of 13.11.1992? (v)Whether the Appellate Tribunal is correct in holding that the appellant was not able to give any evidence against the information gathered by the department without appreciating the contention of the appellant that their books of accounts were washed away in the floods that entered the place of business of the appellant on the midnight of 13.11.1992? (vi)Whether the Appellate Tribunal is correct in not following the Principles of Natural Justice while third party records are relied on for assessment and the appellant is not provided with the cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments and not based upon any inspection conducted in the premises of the assessee. The authorities have failed to furnish a copy of the said third party document to the assessee, especially when the assessee has taken a stand that their names and registration number have been misused by some one to evade tax. No opportunity has been provided to the assessee to cross examine the said third party. Therefore, it is clear that the entire revision of assessment has been made based on documents which have been screened from the purview of the assessee. On the other hand, the burden has been fixed upon the assessee to prove the negative that he did not have any transaction with those third party entities. 11. In view of the above said facts, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
