9911796707
TMI Blog2025 (1) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Rectification Application has not been heard. The learned Advocate appearing on behalf of the Respondents also brought to attention the letter dated 4th October 2023 addressed by the Petitioner s propriety concern (Shah Automobiles) wherein, it is stated that they would, inter alia, deposit a sum of Rs. 2.71 Crores and the Authorities were requested not to proceed further in recovering the tax until the Rectification Application is heard. This letter is not annexed to the Petition and has been suppressed by the Petitioner, was the submission of the learned Advocate appearing on behalf of the Respondents. The Respondent Authorities shall hear and decide the Rectification Application filed by the Petitioner in a time bound manner. If an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule of the said notice. Pursuant to this notice, the office of the Mamlatdar and Executive Magistrate, Silvassa has addressed a letter to the Executive Engineer (PWD Silvassa) to provide a valuation of the structures on land bearing Plot No. 358/1/2/ plot Gamthal admeasuring 0-14 Hectars of Village Silvassa. This valuation is requested as the property attached is now sought to be sold, pursuant to the attachment notice dated 28th December, 2023. 2. The learned Advocate appearing on behalf of the Petitioner, submitted that the present matter has quite a chequered history. He submitted that the Petitioner-Assessee is an individual carrying on the business as a trader for resale of Petrol, Diesel and Oil from her proprietary concern. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed in Appeal and inter alia, directed that the Rectification Application filed by the Petitioner be heard and liberty was granted to file a fresh Appeal after the same was disposed of, or even revive the existing Appeal. The learned Advocate brought to our attention the relevant portion of this order which read thus : 9] The Appellate Authority in a cryptic and short order disposed of the appeal but without adverting to all the contentions. We find that there is a specific contention raised that the oral hearing before the Appellate Authority as well it was urged that the flat rate should not be applied as the major purchases are of diesel. The Appellate Authority says that all taxes assessed by the Assessing Authority have to be depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e it clear that we will quash the appellate order and allow the petitioner to press the rectification application and to file a fresh Appeal after the same is disposed of or to revive the existing appeal by quashing and setting aside the appellate order. 12] On taking instructions, Mr. Gandhi states that the petitioner would prefer to press her rectification applications since they are on file of the Assessing Officer and let him first pass order on the same. He would submit that in the event the rectification application is not entertained then an opportunity be given to the petitioner to revive her appeals which are directed against the initial order. 13] On perusal of the petition and all the annexures it is apparent to us that looked at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner, either in person or through her representative, should be granted a personal hearing, allowed to produce and rely upon all the records and make oral submissions. On all these materials, a fresh order will have to be passed by the Appellate Authority assigning reasons. That speaking order shall be passed uninfluenced by any earlier observations, finding and conclusions. We clarify that we have not expressed any opinion on the merits of the controversy. 5. The learned counsel submitted that despite this order, the Rectification Application filed by the Petitioner has not been heard till date and now the Petitioner has to face not only with the attachment notice, but also the fact that the property of the Petitioner is go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts as narrated above, we are of the view that the Respondent Authorities shall hear and decide the Rectification Application filed by the Petitioner in a time bound manner. If any documents are called for from the Petitioner [and which are not in the possession of the Respondent Authorities], and the same are not furnished, the Respondent Authorities are free to reject the Rectification Application or pass whatever Order it deems fit. We have inquired from the parties and they both have stated that the Petitioner would remain present before the Respondent Authorities on 30th January 2025, for a hearing on the Rectification Application. Once the Rectification Application is heard, the same shall be decided as expeditiously as possible by ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
