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2014 (4) TMI 1033 - MADRAS HIGH COURTBar of Limitation – Claim for Deduction - Requirement to abide by time limit u/s 4-D- Turnover as per Section 2(r) present or not – Held That:- Assessee does not dispute the fact that at least in certain cases it had failed to file the Form within 30 days of the receipt of the goods returned, and even in cases where the same had been filed within 30 days, it failed to give such details, which are required under law to be given - Assessee does not make a dispute on this aspect that the claim for unfructified sale could be entertained only subject to the assessee satisfying those conditions and the question of refund arises only when the assessee satisfies the assessing authority that in fact, there had been an unfructified sale - Assessee had not shown any reasons for the belated filing – Assessee had not filed Form A-4 within 30 days time limit prescribed and even thereafter, before the Appellate Authority without prescribed particulars on the belated filing, there is no justification to grant the relief - Thus, in the absence of any material to show that the assessee had given sufficient cause for not making a claim before the Assessing Authority in the manner prescribed under the law. Relyin upon State of Andhra Pradesh Versus Hyderabad Asbestos Cement Production Ltd. [1994 (4) TMI 302 - SUPREME COURT OF INDIA] an appeal being a continuation of the assessment, the assessee may file Form A-4 before the Appellate Authority and the same would be subject to the assessee showing and satisfying sufficient cause and not otherwise - However, where there lies no dispute on the claim of unfructified sale, the claim must necessarily go by the provision of the Act and the Rules. As for the Forms filed beyond 30 days, in the absence of any satisfactory explanation, case of assessee is not acceptable - Thus, we accept the plea of the assessee for a remand only in respect of cases where the claim was made within 30 days of the receipt of the goods on unfructified sale with the complete details - Revision filed by the assessee stands dismissed in respect of the turnover for which the Forms were filed beyond 30 days' time frame and without assigning any reason before the Appellate Assistant Commissioner - However, in respect of forms filed within time, the Assessing Officer is directed to consider the claim – Decided partly in favour of assessee.
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