TMI Blog2014 (7) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the revenue authority, this court would not in rectification proceedings permit a party to lead fresh evidence nor would it permit a party to place material on record. This however, is subject to the caveat that the party, i.e., the assessee should have been originally given a reasonable opportunity of putting forth its case. If any party, despite being given a responsible opportunity of producing evidence and putting forth its case fails to lead evidence then in rectification proceedings it cannot be permitted to fill up the lacuna in the evidence. However, the present case stands on a different footing. Undoubtedly, in regard to one notice 6064 permits were required to be produced and with regard to the second notice 909 permits wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Taxes, Vigilance Cell, Agartala on May 27, 2009. The assessee was also directed to produce all the permits required of consignment of goods under the provisions of the TVAT Act. The assessee sent a response. It appears that the matter was then adjourned to May 29, 2009, on which date the assessee filed an application to the Superintendent of Taxes, Vigilance Cell, Agartala, stating that the Department had asked for the permits in respect of 6,064 consignments and in the short period only 24 (twenty four) permits could be found out and 3 (three) months time be granted to the assessee to produce the remaining permits. Similarly, on May 28, 2009 the assessee was asked to produce the permits with regard to 909 (nine hundred nine) other c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing authority to decide the rectification petitions in accordance with law. Now the rectification petitions have been dismissed on the ground that under provision of section 74 of the TVAT Act the petitioner cannot be permitted to reopen the case. To appreciate the rival contention of the parties, it would be appropriate to refer section 74 of the TVAT Act which reads as follows: 74. Power to rectify error apparent on the record.-(1) An assessing, appellate or revisional authority including the Tribunal may, on an application or otherwise at any time within three years from the date of any order passed by it, rectify any error apparent on the face of the record: Provided no such rectification which has the effect of enhancing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally given a reasonable opportunity of putting forth its case. If any party, despite being given a responsible opportunity of producing evidence and putting forth its case fails to lead evidence then in rectification proceedings it cannot be permitted to fill up the lacuna in the evidence. However, the present case stands on a different footing. Undoubtedly, in regard to one notice 6064 permits were required to be produced and with regard to the second notice 909 permits were required to be produced. The case of the assessee was that a fire had taken place in the office of the transport company and the record had been destroyed and it may be given time to produce the permits after collecting the same either from the dealers or even from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermit or not. Why should the assessee pay tax or penalty on those goods which he had transported after issuance of permit. Keeping into consideration the aforesaid factors, we are of the considered view that the rectification orders deserve to be set aside. We further direct the Superintendent of Taxes, Vigilance Cell, Agartala, to re-consider the case of the assessee and he shall take into consideration all the copies of the permits which have been produced by the assessee and verify the same. If on verification, the permits are found to be correct no tax or penalty shall be levied in regard to those permits. The said exercise will be completed within a period of 3 (three) months from today. The assessee is directed to appear himself ..... X X X X Extracts X X X X X X X X Extracts X X X X
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