9911796707
TMI Blog2024 (3) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... had submitted the balance sheet and ITR details, it is evident from the records, assessing officer recorded findings contrary to the documents on record. It is also noticeable that in the penultimate paragraph at page 63, the assessing officer notices that the all India balance sheet discloses other income of Rs. 20,05,359/-. After noticing such other income, in the concluding table, tax liability with interest and penalty is imposed in respect of the turnover which, according to the petitioner, is taxable entirely on RCM basis. Thus, the impugned assessment order is quashed and the matter is remanded for re-consideration. The petitioner is permitted to re-submit all relevant documents to the assessing officer within fifteen days from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategorically that the entire turnover is under RCM and that the list of recipients was being enclosed with the reply. He also pointed out that the petitioner handed over some documents physically on account of the voluminous nature of such documents. By thereafter inviting my attention to the impugned order, learned counsel contended that the impugned order is vitiated by non application of mind. Although the petitioner had submitted the balance sheet by way of a physical copy, learned counsel points out that the order records that the petitioner did not file the balance sheet. Likewise, he submits that the order records that the ITR details were not provided whereas the petitioner submitted the ITR acknowledgment and Forms 26AS and 3CD. Ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnover is under RCM which is to be paid by recipient of service, Documents submitted pertaining to the whole company including all India branches and requested personal hearing. As requested by the taxpayer a personal hearing was offered on 21.12.2023 and their representative Mr.Gajendra panda (Branch Manager), Chennai had attended the same and he stated that as this registered person is GTA the entire turnover is under RCM which is to be paid by recipient of service only. Further he did not produce any relevant document in respect of tamilnadu branch like P L, purchase, sales details, balance sheet and ITR details. It is also observed that on verification of the GSTR-1 Table-8 GSTR-3B Table 3.1 (C) and GSTR-9 Part-II, 5D it is found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty is imposed in respect of the turnover which, according to the petitioner, is taxable entirely on RCM basis. Therefore, the impugned assessment order is undoubtedly vitiated by non application of mind. Hence, such order is not sustainable. 7. For reasons set out above, the impugned assessment order is quashed and the matter is remanded for re-consideration. The petitioner is permitted to re-submit all relevant documents to the assessing officer within fifteen days from the date of receipt of a copy of this order. Upon receipt thereof, the assessing officer is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh assessment order within two months from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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