9911796707
TMI Blog2024 (10) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... may not apply in the following year but where a fundamental aspect permeating through the different assessment years has been found as a fact one way or the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year - The facts of the present case clearly show that in respect of earlier assessment year i.e. 2017-2018, on identical set of facts, it is seen that the department has dropped the demand and the proceedings have attained the finality. Therefore, in order to maintain a consistent approach in the matter, this Court is of the view that one more opportunity can be granted to the appellants to go before the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed under section 73 (9) of the Act dated April 8, 2024, the appellants did not file any reply to the show-cause notice nor filed any prayer for adjournment and none appeared on behalf of the appellants on the date fixed for personal hearing. Therefore, the respondents cannot be blamed for completing the proceeding on the best of judgment basis and drawing up a final order. 4. The learned advocate for the appellants would plead that in the appellants own case for the assessment year 2017-2018, on the same set of facts, the authority themselves have dropped the entire proceedings after having been satisfied with the explanation offered. 5. It is further submitted that on account of certain intervening circumstances, which were beyond the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is seen that the department has dropped the demand and the proceedings have attained the finality. Therefore, in order to maintain a consistent approach in the matter, this Court is of the view that one more opportunity can be granted to the appellants to go before the authority and establish their case that it is similar to that of the case for the assessment year 2017-2018 among other grounds that they may be entitled to canvass. 8. For the above reasons, the appeal is allowed, the order passed in the writ petition is set aside. Consequently, the adjudication order passed under section 73 (9) of the Act dated April 8, 2024 is set aside and the matter is restored to the stage of show-cause notice dated December 5, 2023. 9. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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